M/S Hotel Thirumalai v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.01.2016

CORAM

The Hon'ble Mr.Justice R.Mahadevan Writ Petition Nos.13483 to 13485 of 2004 and W.P.M.P.Nos.15797, 15799 and 15801 of 2004 M/s.Hotel Thirumalai rep. by its Proprietor, Mr.Mohan Chandran Nair, 354, Triplicane High Road, Chennai - 600 005.

... Petitioner in all W.Ps.

Vs.

1. The Commercial Tax Officer, Chepauk Assessment Circle, Chennai - 600 005.

2. The Deputy Tahsildar, Quilon, Kerala.

... Respondents in all W.Ps.

Prayer in W.P.No.13483 of 2004:- Writ petition has been filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for records of the first respondent, in TNGST No.076687/92-93, dated 10.10.2003, served on 05.02.2004, and to quash the same as illegal and to direct the respondent to afford a fresh opportunity of being heard and cross examination before making assessment.

Prayer in W.P.No.13484 of 2004:- Writ petition has been filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for records of the first respondent, in TNGST No.076687/94-95, dated 10.10.2003, served on 05.02.2004, and to quash the same as illegal and to direct the first respondent to afford a fresh opportunity of being heard and cross examination before making assessment. Prayer in W.P.No.13485 of 2004:- Writ petition has been filed under Article 226 of the Constitution of India praying for the issuance of a Writ of https://hcservices.ecourts.gov.in/hcservices/

Certiorarified Mandamus, to call for records of the first respondent, in TNGST No.076687/93-94, dated 10.10.2003, served on 05.02.2004, and to quash the same as illegal and to direct the first respondent to afford a fresh opportunity of being heard and cross examination before making assessment. For Petitioner : Mr.A.Suresh For Respondents : Mr.S.Manoharan Sundaram Additional Government Pleader COMMON O R D E R The learned counsel appearing for the petitioner as well as the learned Additional Government Pleader for respondents have submitted that nothing survives in these Writ Petitions for any adjudication.

2.

In view of the above submission, these Writ Petitions are dismissed as infructuous. No costs. Consequently, connected W.P.M.Ps. are closed.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To

1. The Commercial Tax Officer, Chepauk Assessment Circle, Chennai - 600 005.

2. The Deputy Tahsildar, Quilon, Kerala.

+1cc to the Government Pleader, S.R.No.1240 Writ Petition Nos.13483 to 13485 of 2004 vgi(CO) srg(29/01/2016) https://hcservices.ecourts.gov.in/hcservices/