Tvl Vijay Agencies v. The State Of Tamil Nadu Rep By

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 29.06.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.33387 and 33388 of 2004 & W.P.M.P.Nos.40353 and 40354 of 2004 Tvl.Vijay Agencies Represented by Mr.V.Nagarajan Proprietor 10A Mahalakshmi Layout Subramaniapalayam Road Coimbatore .. Petitioner In both W.Ps Vs.

1. The State of Tamil Nadu Rep. by the Commissioner and Secretary to Government, Commercial Taxes Dept.

Fort St. George Chennai - 600 009

2. The Sales Tax Appellate Tribunal Commercial Taxes Building Dr.Balasundaram Road Coimbatore - 18

3. The Appellate Assistant Commissioner (CT) Main Commercial Taxes Building Dr. Balasundaram Road Coimbatore - 18

4. The Commercial Tax Officer Thudiyalur Assessment Circle Coimbatore ..Respondents 1to4 in both W.Ps Prayer: These Writ Petitions are filed under Article 226 of the Constitution of India, seeking for a Writ of Declaration declaring the words "Provided further that no appeal filed by any person objecting to an order passed:-(a) under Section (3) of Section 31 shall be entertained unless it is accompanied by satisfactory proof of the payment of tax as ordered by the Appellate Assistant Commissioner:" in Section 4 of the Tamil Nadu General Sales Tax (Fourth) Amendment Act, 1999 being Act No.14 of 1999 to be violative of the petitioner' fundamental right to carry on business and trade, right to life and personal liberty and due process of law guaranteed under Article 19(1)(g), Article 21 and Article 265 of the https://hcservices.ecourts.gov.in/hcservices/

Constitution of India and therefore, unconstitutional, invalid and illegal.

For Petitioner : Mr.B.Senniappan For Respondent : Mr.Manoharan Sundaram Additional Government Pleader C O M M O N O R D E R Heard Mr.B.Senniappan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader for the respondents.

2. Learned counsel for the petitioner submits that petitioner has already availed the benefit of Samadhan Scheme.

3. Recording the said submission, these writ petitions are closed.

No costs.

Consequently, the connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar gpa To

1. The Commissioner and Secretary to Government, Commercial Taxes Dept.

Fort St. George Chennai - 600 009

2. The Sales Tax Appellate Tribunal Commercial Taxes Building Dr.Balasundaram Road Coimbatore - 18

3. The Appellate Assistant Commissioner (CT) Main Commercial Taxes Building Dr. Balasundaram Road Coimbatore - 18

4. The Commercial Tax Officer Thudiyalur Assessment Circle Coimbatore.

+ 1 cc to MR.R. Senniappan, Advocate SR,36575 W.P.Nos.33387 and 33388 of 2004 & W.P.M.P.Nos.40353 and 40354 of 2004 AD(CO) Eu 27.7.16 https://hcservices.ecourts.gov.in/hcservices/