M/S.Vicamp Publicuts v. The Commissionner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:25.11.2015 C O R A M THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM W.P.Nos.11972 to 11977 of 2003 & W.P.M.P.Nos. 15012, 15014, 15016, 15018, 15020 & 15022 of 2003 M/s.Vicamp Publications rep. by its Proprietrix Ms.Paul Victor, Chennai-8

...Petitioner in Wp.11972/2003

M/s Meena Advertisers Umatic Video Studio, rep by its Proprietor V.Krishnamurthy, Teynampet, Chennai - 18.

...Petitioner in Wp.11973/2003

M/s Jhkku Publicities rep by its Proprietor, K.Raajaabadar, Mylapore, Chennai - 4

...Petitioner in Wp.11974/2003

M/s Adsites Advertising Pvt Ltd. Rep By Managing Director Vijay Vasudevan, Teynampet, Chennai - 18.

...Petitioner in Wp.11975/2003

M/s Swamy's Publicity Service Rep by its Proprietor A.K.Seshadri T.Nagar, Chennai - 17.

...Petitioner in Wp.11976/2003

M/s Kumaran Advertising Agencies Rep by its Proprietor A.G.Manimegalai Royapettah, Chennai -14

...Petitioner in Wp.11977/2003

Vs.

1.The Commissioner Corporation of Chennai Chennai 600 003.

2.The Revenue Officer Corporation of Chennai Chennai 600 003.

... Respondents in all WPS PRAYER: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records from the file of the respondents in Resolution No.845/98 dated 22.10.1998 as far as fixing the rate of advertisement tax for the hoardings in the City of Chennai is concerned and the consequential demand issued by the second respondent in Demand Notice No.RDC.AT/1044/98 dated 23.10.2002 and quash th same. [in all WPS] For Petitioners : Mr.K.V.Sajeev Kumar For Respondents : Mr.P.V.Selvakumar C O M M O N O R D E R In these Writ Petitions, the petitioners seek for quashing the resolution passed by the respondent Corporation dated 23.10.2002.

2.The learned counsel appearing for the respondent Corporation submitted that the petitioners Firms are no longer in existence and the Hoardings have already been removed and therefore, nothing survives for consideration in respect of the impugned resolution.

3.Recording the submissions made by the learned counsel for the respondent Corporation, the Writ Petitions are disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.

Sd/ ASSISTANT REGISTRAR(CS-III) /TRUE COPY/ SUB-ASSISTANT REGISTRAR rpa

To, The Commissioner, Corporation of Chennai, Chennai - 03.

2. The Revenue Officer, Corporation of Chennai, Chennai - 03.

+1 CC to MR.P.V.Selvakumar Advocate. SR.NO. 63974 W.P.Nos.11972 to 11977 of 2003 CO-VD JD 17/12/2015