Jayam Food Processing Industries v. The Commercial Tax Officer

W.M.P.No.32149 of 2022 in W.P.No.32759 of 2022 M.SUNDAR, J., Captioned 'Writ Miscellaneous Petition' ['WMP'] has been filed by the petitioner with a prayer to dispense with production of original of 'an order dated 23.09.2010 bearing reference TNGST No.3281223/96-97, which has been called in question in the main writ petition' {hereinafter 'impugned order' for the sake of brevity}.

2. Dr.Krishna Anand, learned counsel for writ petitioner, adverting to the support affidavit submitted that the original was misplaced while winding up the business premises. Be that as it may, photo copy of the impugned notice has been filed as part of the case file. Learned counsel drew the attention of this Court to Paragraph 3 of the support affidavit, which reads as follows:

'3. I submit that copy of the impugned order passed by The Commercial Tax Officer and Sales Tax office, Palacode, Tamil Nadu dated 23.09.2010. since I have discontinued my business from the year 1998. There was no pending assessment at the time of closing my business and the original copy of the impugned order has been misplaced while winding up our business premises.'

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M.SUNDAR, J kmi

3. In the light of the narrative thus far, dispense with prayer is acceded to. Captioned WMP ordered as prayed for. There shall be no order as to costs.

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