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Madras High CourtWP/19188/2021dismissed

L.Periyasamy v. The Commercial Tax Officer -Gd-Ii

2024-10-19Honourable Mr Justice C. Saravanan4 pages

W.P.No.19188 of 2021 C.SARAVANAN, J.

Today, this writ petition is listed under the caption, "For Being Mentioned" at the instance of the learned counsel for the petitioner.

2. Mr.S.Doraisamy, learned counsel for the petitioner submitted that in Paragraph No.6 of the order dated 19.10.2024 passed in W.P.No.19188 of 2021, this Court has recorded that liberty is given to the petitioner to approach the Civil Court within a period of 60 days from the date of receipt of a copy of this order, for securing a declaration to that effect and for interim relief, if any, whereas, in Paragraph No.7 of the said order, it has been recorded that this Court is inclined to grant temporary reprieve to the petitioner for a period of 60 days from today. Therefore, the learned counsel prayed that the 1st sentence in Paragraph No.7 of the order dated 19.10.2024 may be modified.

3. The learned counsel appearing for the respondent has no serious objection for modifying the Paragraph No.7 of the order dated 19.10.2024 passed 1/3

in W.P.No.19188 of 2021.

4. Considering the submissions made by the learned counsel on either side, this Court is inclined to modify Paragraph Nos.6, 7 & 8 of the said order. Accordingly, Paragraph Nos.6, 7 & 8 of the order dated 19.10.2024 passed in W.P.No.19188 of 2021 by this Court are modified as under: "6. This Court is of the view that the petitioner's case deserves no merits of consideration. Hence, this writ petition is dismissed. However, liberty is granted to the petitioner to approach the jurisdictional Civil Court and work out his remedy by establishing his bonafide before it, within a period of 60 days from the date of receipt of a copy of this order. Till the expiry of said 60 days time period, the respondent shall not initiate any proceedings against the petitioner. No Costs. Consequently, connected miscellaneous petition is closed. "

5. In all other aspects, the order dated 19.10.2024 passed in W.P.No.19188 of 2021 by this Court shall remain unaltered. Registry is directed to issue a fresh order to all concerned, after carrying out the aforesaid modification.

20.02.2025 mrr 2/3

C.SARAVANAN, J.

mrr W.P.No.19188 of 2021 20.02.2025 3/3

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