S.C.Jeyaseelan v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.07.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.22166 of 2003 S.C.Jeyaseelan .. Petitioner Vs

1. The Deputy Commercial Tax Officer-II, Enforcement Wing, Theni.

2. The Appellate Assistant Commissioner (CT), Madurai (South).

3. The Secretary, Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madurai-20.

.. Respondents Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records on the file of the third respondent in MTA No.451/2001 (1981-82) dated 27.12.2002 and quash the same as illegal. For Petitioner : Mr.A.Thiyagarajan, Sr.Counsel for Mr.S.Balamurugan For Respondents : Mr.K.Venkatesh, Government Advocate

ORDER

Heard Mr.A.Thiyagarajan, learned Sr.Counsel for Mr.S.Balamurugan for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. 2.It is fairly submitted by the learned senior counsel appearing for the petitioner that in identical cases, the decision rendered by the Hon'ble Division Bench of this Court in T.C.No.686 of 1994 dated 18.07.1999 has been followed and the writ petitions have been dismissed.

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3.Following the same, the present writ petition is dismissed. No costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar KM To

1. The Deputy Commercial Tax Officer-II, Enforcement Wing, Theni.

2. The Appellate Assistant Commissioner (CT), Madurai (South).

3. The Secretary, Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madurai-20.

+1cc to Special Government Pleader (Taxes), High Court,Chennai vide S.R.No.47630 +1cc to M/s.A.Thiyagarajan, Advocate, S.R.No.47330 W.P.No.22166 of 2003 SKV(CO) CU(01/08/2017) https://hcservices.ecourts.gov.in/hcservices/