M/S.Mv Creations, v. The Assistant Commissioner (St) (Fac),
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-05-2025
CORAM
THE HONOURABLE MR JUSTICE G. R. SWAMINATHAN AND THE HONOURABLE MR JUSTICE V. LAKSHMINARAYANAN and C.M.P.Nos.11929 & 11927 of 2025 W.A.No.1589 of 2025:
M/s.MV Creations, Rep. by its Proprietor Madappan Venkateswaran, No.10/26-B, Ghandhi Nagar, Elampillai, Salem - 637 502.
Appellant(s) -VersusSalem Rural Circle, Salem -636 007.
Salem Rural Assessment Circle, Commercial Taxes Complex, Pitchards Road, Asthampatti, Salem 636 007
3. The State Tax Officer, (Audit)
4. Joint Commissioner of Commercial Tax Salem Division, Commercial Taxes Complex, Pitchards Road, Asthampatti, Salem 636 007
5. The Deputy Commissioner of Commercial Tax, (Appeal), Salem, Asthampatti, Salem 636 007.
Respondent(s) Appeal filed under Clause 15 of the Letters Patent praying to set aside the order dated 09.04.2025 made in W.P.No.1949 of 2025. W.A.No.1590 of 2025:
M/s.MV Creations, Rep. by its Proprietor Madappan Venkateswaran, No.10/26-B, Ghandhi Nagar, Elampillai, Salem - 637 502.
Appellant(s) -VersusSalem Rural Circle, Commercil Taes Complex, Pitchards Road, Asthampatti, Salem -66 007 Salem Rural Assessment Circle, Commercial Taxes Complex, Pitchards Road,
3. The State Tax Officer, (Audit)/
4. Joint Commissioner of Commercial Tax Salem Division, Commercial Taxes Complex, Pitchards Road, Asthampatti, Salem 636 007
5. The Deputy Commissioner of Commercial Tax (Appeal), Salem Division, Commercial Taxes Complex, Pitchards Road, Respondent(s) Appeal filed under Clause 15 of the Letters Patent praying to set aside the order dated 09.04.2025 made in W.P.No.1842 of 2025. For Appellant(s) in :
Mr.R. Jayaprakash both Writ Appeals For Respondent(s) in :
Ms.Vasanthamala, both Writ Appeals Government Advocate (Tax) COMMON JUDGEMENT (Judgment of the Court was made by the Hon'ble G.R.Swaminathan J.) These Writ Appeals are not maintainable as the order passed by the learned single Judge of this Court reads that it was a consent order.
2. The learned counsel appearing for the appellant(s) in the respective writ appeals states that the appellants' writ petitions were not connected with W.P.No.33562 of 2025 etc. batch of cases and that there appears to be an erroneous recording.
3. This is an aspect that has to be clarified only by the learned single Judge concerned. We grant liberty to the appellant(s) to move appropriate clarificatory
petition before the learned single Judge of this court who passed the common order dated 24.01.2025 in W.P.Nos.33562 of 2025 etc. batch of cases in the light of the law laid down by the Hon'ble Supreme Court in the cases of A.R.Antulay v. R.S.Nayak [(1982) 1 SCC 463 (para 4)].
In the result, the Writ Appeals are dismissed with the above observation. No cost. Consequently connected CMPs are closed. (G.R.S.J.) (V.L.N.J.) 14-05-2025 To Salem Rural Circle, Salem -636 007.
Salem Rural Assessment Circle, Commercial Taxes Complex, Pitchards Road, Asthampatti, Salem 636 007
3. The State Tax Officer, (Audit)
4. Joint Commissioner of Commercial Tax Salem Division, Commercial Taxes Complex, Pitchards Road, Asthampatti, Salem 636 007
5. The Deputy Commissioner of Commercial Tax, (Appeal), Salem, Salem 636 007.
G.R. SWAMINATHAN.J., AND V. LAKSHMINARAYANAN.J., kmk / ssi 14..05..2025