Tvl.Anandha Electricals, v. The State Of Tamil Nadu,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.02.2025

CORAM

THE HONOURABLE MR.JUSTICE M.SUNDAR and THE HONOURABLE MRS.JUSTICE K.GOVINDARAJAN THILAKAVADI Tvl. Anandha Electricals Represented by its Proprietor Thiru.N.Kaja Mohideen

...Petitioner

in both WPs Vs 1.

The State of Tamil Nadu Represented by The Secretary to Government Commercial Taxes Department Fort St.George, Chennai-600 009.

2.

The Appellate Deputy Commissioner (CT) (FAC) 1, Commercial Taxes Buildings Sub Jail Road, Manjakuppam Cuddalore - 607 001.

3.

The Assistant Commissioner (CT) Vridhachalam Assessment Circle 135, Junction Road, Vridhachalam - 606 001.

...Respondents

in both WPs Page Nos.1/13

Writ Petition No.19576 of 2014 filed under Article 226 of the Constitution of India to issue a Writ of Declaration, declaring that Tamil Nadu Value Added Tax (Fourth Amendment) Act 2011, being classificatory and / or declaratory in nature, must have retrospective operation. Writ Petition No.19577 of 2014 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records in respect of the Appellate Order Appeal No. & Year 54/2013 VAT dated 19.05.2014 passed by the second respondent in respect of the assessment year 2008-09 under the Tamil Nadu Value Added Tax Act, 2006, quash the same and direct the third respondent to pass a fresh assessment order in respect of the petitioner for the year 2008-09 under the said Act assessing his turnover up to Rupees Fifty Lakhs under Section 3(4) of the Act and the rest of the turnover under Section 3(2) read with Section 3(3) of the Act.

For Petitioner in both WPs :

No appearance For Respondents in both WPs :

Mr.C.Harsha Raj Special Government Pleader C O M M O N O R D E R [Order of the Court was made by M.SUNDAR, J.,] Read this in conjunction with and in continuation of earlier proceedings made in previous listing on 04.02.2025 which reads as follows: Page Nos.2/13

'W.P.Nos.19576 to 19578 of 2014 and M.P. Nos.1, 1 and 1 of 2014 M.SUNDAR,J., and K.GOVINDARAJAN THILAKAVADI, J., (Order of the Court was made by M.SUNDAR, J.) Read this in conjunction with and in continuation of earlier proceedings made in the listing on 19.11.2024, which reads as follows:

PROCEEDINGS IN W.P.No.19576 of 2014:

'W.P.No.19576 of 2014 M.SUNDAR,J., and K.RAJASEKAR, J., (Order of the Court was made by M.SUNDAR, J.) Learned Revenue Counsel Mr.V.Prashant Kiran brings to our notice that Mr.S.P.Asokan, sole counsel on record for the writ petitioner is no more. To be noted, there is no co-counsel on record. Therefore, Registry to issue notice to writ petitioner [without insisting on batta from the respondents] returnable in four weeks, i.e., returnable by 17.12.2024.

2.List on 17.12.2024.'

PROCEEDINGS IN W.P.No.19577 of 2014:

'W.P.No.19577 of 2014 M.SUNDAR,J., and Page Nos.3/13

K.RAJASEKAR, J., (Order of the Court was made by M.SUNDAR, J.) Learned Revenue Counsel Mr.V.Prashant Kiran brings to our notice that Mr.S.P.Asokan, sole counsel on record for the writ petitioner is no more. To be noted, there is no co-counsel on record. Therefore, Registry to issue notice to writ petitioner [without insisting on batta from the respondents] returnable in four weeks, i.e., returnable by 17.12.2024.

2.List on 17.12.2024.'

PROCEEDINGS IN W.P.No.19578 of 2014:

'W.P.No.19578 of 2014 M.SUNDAR,J., and K.RAJASEKAR, J., (Order of the Court was made by M.SUNDAR, J.) Learned Revenue Counsel Mr.V.Prashant Kiran brings to our notice that Mr.S.P.Asokan, sole counsel on record for the writ petitioner is no more. To be noted, there is no co-counsel on record. Therefore, Registry to issue notice to writ petitioner [without insisting on batta from the respondents] returnable in four weeks, i.e., returnable by 17.12.2024.

2.List on 17.12.2024.'

2. Today, we find that the Registry has sent notice to the petitioner but the same is awaited.

3. List a fortnight hence. List on 18.02.2025.' Page Nos.4/13

2. Notice has been sent to writ petitioner and the same is awaited but learned Sate Counsel brings to our notice that the matter has been settled and Certificate of Settlement has been placed before us and a scanned reproduction of the same is as follows:

Page Nos.5/13

Page Nos.6/13

Page Nos.7/13

Page Nos.8/13

Page Nos.9/13

Page Nos.10/13

3. In the light of the narrative thus far, noticing that the writ petitioner has not made any alternate arrangements, captioned WPs are disposed of as closed recording the stated position of learned State Counsel. There shall be no order as to costs.

[M.S.,J.] [K.G.T.,J.] 21.02.2025 Index : Yes / No Speaking order / Non-speaking order mk Page Nos.11/13

To 1.

The State of Tamil Nadu Represented by The Secretary to Government Commercial Taxes Department Fort St.George, Chennai-600 009.

2.

The Appellate Deputy Commissioner (CT) (FAC) 1, Commercial Taxes Buildings Sub Jail Road, Manjakuppam Cuddalore - 607 001.

3.

The Assistant Commissioner (CT) Vridhachalam Assessment Circle 135, Junction Road, Vridhachalam - 606 001.

Page Nos.12/13

M.SUNDAR, J., and K.GOVINDARAJAN THILAKAVADI, J., mk 21.02.2025 Page Nos.13/13