M/S.Palar Paper Mills Ltd, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.04.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM W.P.No.16316 of 2014 and M.P.No.1 of 2014 M/s.Palar Paper Mills Limited, Rep., by its Director - S.Shankar, No.4, Chunnambukara Street, Vellore-632 004.

.. Petitioner -vsThe Assistant Commissioner (CT), Vellore (South), Fort Round Road, Vellore.

.. Respondent Petition under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus directing the respondent herein to permit the petitioner to repay the entire arrears of sales tax due amounting to Rs.1,71,63,733/- in 50 equated monthly installments.

For Petitioner :

Ms.R.Hemalatha For Respondent :

Mr.R.Swarnavel Government Advocate (Tax)

ORDER

The learned counsel for the petitioner made a submission that the issues raised in the present writ petition are already decided by the Hon'ble Supreme Court of India in the case of T.V.S.Motor Co. Ltd., vs. State of Tamil Nadu & Ors., reported in (2019) 13 SCC 403.

2.Accordingly, the liability of the petitioner is decided and thus, no further adjudication needs to be undertaken, as the issues are covered by the orders of the Hon'ble Supreme Court, cited supra.

3.In view of the above, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition stands closed.

Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/

abr To The Assistant Commissioner (CT), Vellore (South), Fort Round Road, Vellore.

+1cc to Ms.R.Hemalatha, Advocate SR.No. 22628 +1 cc to Spl Government Pleader(Taxes) Sr.No. 22612 W.P.No.16316 of 2014 pl(CO) A.SK(16.06.2021) https://hcservices.ecourts.gov.in/hcservices/