Lakshana Cotton Spinning Mills v. The Commercial Tax Officer

In the High Court of Judicature at Madras Dated : 24.10.2017 Coram The Honourable Mr.Justice T.S.SIVAGNANAM W.P.No.33323 of 2007 & MP.No.1 of 2007 Lakshana Cotton Spinning Mills Ltd., rep.by its Managing Director J.Madusudana Rao

...Petitioner

Vs The Commercial Tax Officer, P.N.Palayam Assessment Circle, Coimbatore-18.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance a Writ of Certiorari to call for the records relating to the order of the respondent in proceedings in TNGST No.2160284/95-96/CST No.575100/ 9596 dated 27.9.2007 and quash the same. For Petitioner :

Mr.R.Parthiban For Respondent :

Mr.K.Venkatesh, GA

ORDER

Heard the learned counsel on either side.

2. It is submitted by the learned counsel for the petitioner that the petitioner company has been wound up pursuant to the order passed by the Company Court in C.P.No.299 of 1997 dated 04.11.2009. http://www.judis.nic.in

(2) T.S.SIVAGNANAM,J RS

3. In the light of the subsequent development, it is open to the respondent to approach the learned Official Liquidator, who has been appointed as the Provisional Liquidator for liquidating the assets of the petitioner company with regard to the arrears of sales tax payable.

4. With the above direction, the writ petition is disposed of. No costs. Consequently, the above MP is closed.

24.10.2017 Internet : Yes To The Commercial Tax Officer, P.N.Palayam Assessment Circle, Coimbatore-18. WP.No.33323 of 2007 and MP.No.1 of 2007 http://www.judis.nic.in