M/S.Coromandel Garments Ltd., v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.07.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition No.11346 of 2004 and W.M.P.No.13365 of 2004 M/s Coromandel Garments Limited, Plot No.21-A, Industrial Estate, Ambattur, Chennai - 600 058.

... Petitioner Vs.

1. The Commercial Tax Officer, Ambattur Assessment Circle, 5, High Court Colony, Chennai - 600 049.

2. The State of Tamil Nadu, (rep. By the Secretary to Govt.) Department of Commercial Taxes & Religious Endowments, Fort. St. George, Chennai - 600 009.

... Respondents Prayer: The writ petition filed under Article 226 of the Constitution of India, to issue a writ of Certiorari to call for the records of the first respondent in the impugned proceedings A3/1737/98 dated 29.03.2004 and quash the same and pass orders. For Petitioner : Mr.Mrs.Radhika Chandrasekar For Respondent : Mr.K.Venkatesh Government Advocate

O R D E R

Heard Mrs.Radhika Chandrasekar, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. With the consent on either side, the Writ Petition itself is taken for final disposal.

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2. The petitioner, a company registered under the Companies Act was declared as a sick industry undertaking and proceedings were initiated before the BIFR. Ultimately, the company has been wound up.

3. The learned counsel for the petitioner submitted that Official Liquidator has been appointed and the present dues payable to the Commercial Taxes Department have also been reflected as one of the liabilities of the company.

4. In the light of the subsequent developments, no further orders are required in this matter and it is open to the respondent Department to approach the Official Liquidator for recovery of the dues payable by the company under liquidation. Accordingly, Writ Petition stands closed. No costs. Consequently, connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar pbn To

1. The Commercial Tax Officer, Ambattur Assessment Circle, 5, High Court Colony, Chennai - 600 049.

2. The Secretary to Government State of Tamil Nadu, Department of Commercial Taxes & Religious Endowments, Fort St. George, Chennai - 600 009.

+1cc to Mr.K.Vaitheeswaran, Advocate, S.R.No.47933 Writ Petition No.11346 of 2004 CP(CO) CA(01/08/2017) https://hcservices.ecourts.gov.in/hcservices/