M/S.F.M.Sales & Marketing v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.07.2018
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.28772 of 2010 and MP.No.1 of 2010 M/s.F.M.Sales & Marketing represented by its Proprietor Ramesh Kumar M.Jain ...
Petitioner Vs 1.The State of Tamil Nadu represented by its Secretary, Commercial Taxes Department, Fort St. George, Chennai - 600 009.
2.The Commissioner of Commercial Taxes, 2nd Floor, Ezhilagam, Chennai - 600 005.
3.The Joint Commissioner (Enforcement Wing) (Central), Greams Road, 4.The Commercial Tax Officer, Roving Squad -III Enforcement (Central) 5.The Commercial Tax Officer, Vallalarnagar Assessment Circle, Second Line Beach, Angappa Naicken Street, Chennai - 600 001.
...
Respondents Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the files of the fourth respondent in G.D.No.50/R.S-III/2010-11 dated 09.12.2010 and quash the same as being contrary to the notification issued by the Government of Tamil Nadu in G.O.Ms.No.149 dated 12.10.2009 and contrary to the order passed by the revisional authority in R.P.No.11/2010 dated 5.6.2010.
For Petitioner : Mr.R.Senniappan For R1 to R5 : Mr.M.Hariharan, AGP
ORDER
The petitioner has come up with the present writ petition to quash the order dated 09.12.2010 passed by the fourth respondent in G.D.No.50/RS-III/2010-11 and direct the respondent to release the detained goods.
2.When the matter was taken up for consideration, the learned counsel for the petitioner, on instructions, submitted that the relief sought for herein has become infructuous and hence, nothing survives for adjudication in this writ petition. However, the learned counsel submitted that the petitioner may be given liberty to approach the authority concerned for any other relief.
3.In view of the submission so made by the learned counsel for the petitioner, liberty is granted and this writ petition stands closed. No costs. Consequently, connected Miscellaneous Petition is also closed.
Sd/- Assistant Registrar(CS-VII) //True Copy// Sub Assistant Registrar rk To 1.The Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai - 600 009.
2.The Commissioner of Commercial Taxes, 2nd Floor, Ezhilagam, Chennai - 600 005.
3.The Joint Commissioner (Enforcement Wing) (Central), Greams Road,
4.The Commercial Tax Officer, Roving Squad -III Enforcement (Central) 5.The Commercial Tax Officer, Vallalarnagar Assessment Circle, Second Line Beach, Angappa Naicken Street, Chennai - 600 001.
+1cc to Mr.R.SENNIAPPAN, Advocate, S.R.No.46245 +1cc to the Government Pleader, S.R.No.45846 W.P.No.28772 of 2010 TR(24/07/2018)