Mamaseth And Co., Rep. v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 16.08.2017 Coram:

THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM W.P.NO. 11674 OF 2006 Mamseth and Company, rep. by its Proprietor Shivakumar, No.30-A, Hanumantharayan Koil Street, Karur.

...Petitioner

Versus

1. The Deputy Commercial Tax Officer, Karur (North), Karur.

2. The Appellate Assistant Commissioner (CT), Trichy - 1.

3. The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

...Respondents

Petition filed under Article 226 of the Constitution of India praying for issuance of writ of certiorari to call for the records on the files of the Second Respondent herein in Ap.No.CST.21/2005 dated 20.02.2006 confirming the order of the first respondent herein in CST.228375/2003-04 dated 31.08.2005 and quash the same.

For Petitioner : Mr.N.Inbarajan For Respondents: Mr.K.Venkatesh, Government Advocate

O R D E R

The learned counsel for the petitioner fairly submitted that the issue involved in this writ petition is squarely covered by the decision of this Court in N.Jagannathan & Sons v. Deputy Commercial Tax Officer, Vaniyambadi and others, reported in [2007] 7 VST 57 (Mad).

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2.Following the same, the writ petition is dismissed. No costs.

Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar KM To

1. The Deputy Commercial Tax Officer, Karur (North), Karur.

2. The Appellate Assistant Commissioner (CT), Trichy - 1.

3. The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

+ 1 cc to Special Government Pleader SR.58950 W.P.No. 11674 of 2006 EU 1.09.17 https://hcservices.ecourts.gov.in/hcservices/