S.Manikandan, v. The Commissioner,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.01.2018
CORAM
THE HONOURABLE Mr.JUSTICE K.KALYANASUNDARAM W.P.No.19078 to 19080 of 2013 and M.P.No.1 of 2013 (3 petitions) S.Manikandan
...Petitioner in W.P.No.19078 of 2013
A.Gajendran
...Petitioner in W.P.No.19079 of 2013
A.Arumugam
...Petitioner in W.P.No.19080 of 2013
Versus
1. The Commissioner, Salem Corporation, Salem.
...1st Respondent in all the petitions
2. The Assistant Commissioner, Ammapettai Ward Office, Salem Corporation, Salem.
.. 2nd Respondent in W.P.Nos.19078 & 19079 of 2013
2. The Assistant Commissioner, Suramangalam Ward Office, Salem Corporation, Salem.
.. 2nd Respondent in W.P.Nos.19080 of 2013 Prayers: The Writ Petitions are filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari to call for the records relating to the impugned notice issued by the 2nd respondent in Na.Ka.No.L8/2872/2012, dated 30.05.2013, Na.Ka.No.L8/2872/2012, dated 30.05.2013 and Na.Ka.No.K1/4251/2012, dated 07.06.2013, respectively and quash the same insofar as the demand of service tax is concerned.
For Petitioner : M/s.R.N.Amarnath (in all the petitions) For Respondents : Mr.S.Diwakar, (in all the petitions) standing counsel C O M M O N O R D E R The prayer in these writ petitions is to issue a Writ of Certiorari to call for the records relating to the impugned notice issued by the 2nd respondent in Na.Ka.No.L8/2872/2012, dated https://hcservices.ecourts.gov.in/hcservices/
30.05.2013, Na.Ka.No.L8/2872/2012, dated 30.05.2013 and Na.Ka.No.K1/4251/2012, dated 07.06.2013, respectively and quash the same insofar as the demand of service tax is concerned.
2. The learned counsel for the petitioner submitted that in view of the circular issued by the Commissioner of Municipal Administration, Chennai dated 03.05.2017, whereby exemption have been granted to the Local Bodies from payment of service taxes, the prayer in these writ petitions have become infructuous.
3. In the light of the above submission of the learned counsel for the petitioners, the writ petitions are dismissed as having become infructuous. No costs. Consequently, connected miscellaneous petitions are closed.
-sd/- Assistant Registrar / TRUE COPY / Sub-Assistant Registrar pvs +1 cc TO MR.R.N.AMARNATH ADVOCATE SR.NO. 1561 +1cc to Mr.S.Diwakar, Advocate SR.No.1650 ( 07/06/2018) W.P.No.19078 to 19080 of 2013 KGK[CO] RD 03/02/2018 https://hcservices.ecourts.gov.in/hcservices/