M/S.Vijay Home Appliances Ltd. v. The Assistant Commissioner (Ct

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.01.2020

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.23940 and 23941 of 2014 and W.M.P.Nos.1 & 2 and 1 & 2 of 2014 M/s.Vijay Home Appliances Ltd, Rep.by its Senior Manager-Accounts-T.S.Parthasarathy, No.22/103, Canal Bank Street, CIT Nagar, Nandanam, Chenai - 600 035.

... Petitioner in both W.Ps.

Vs.

The Assistant Commissioner (CT), Anna Salai I Assessment Circle, Greams Road, Chennai - 600 006.

... Respondent in both W.Ps.

Prayer in W.P.No.23940 of 2014: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records on the file of the Respondent in his impugned proceedings made in TIN/33340600577/2012-13 dated 18.07.2014, quash the same as illegal and contrary to the scheme of the Act quash the same as illegal and contrary to the scheme of the Act. Prayer in W.P.No.23941 of 2014: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records on the file of the Respondent in his impugned proceedings made in TIN/33340600577/2013-14 dated 18.07.2014, quash the same as illegal and contrary to the scheme of the Act quash the same as illegal and contrary to the scheme of the Act. For Petitioner : Mr.S.Rajasekar (in both W.Ps.) For Respondent : Mr.A.N.R.Jayaprathap (in both W.Ps.) Standing Counsel https://hcservices.ecourts.gov.in/hcservices/

C O M M O N O R D E R It is mentioned that the Company is in under liquidation. Therefore, these Writ Petitions are dismissed with liberty to restore the Writ Petitions at the instance of the liquidator, or at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings. No costs.

Consequently, connected Miscellaneous Petitions are closed. s/d- Assistant Registrar(J) True Copy Sub-Assistant Registrar jas To The Assistant Commissioner (CT), Anna Salai I Assessment Circle, Greams Road, Chennai - 600 006.

+1 Cc to The Special Govt. Pleader(T)Sr 7742. W.P.Nos.23940 and 23941 of 2014 and W.M.P.Nos.1 & 2 and 1 & 2 of 2014 SP(27/02/2020) https://hcservices.ecourts.gov.in/hcservices/