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Madras High CourtWP/27829/2023dismissed

Jjm Urakadai v. The Deputy Commercial Tax Officer

2023-09-22Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.09.2023

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.27321 of 2023 JJM Urakadai, Rep. by its proprietor Mr.J.Moorthy, No.26, Old No.75/2, Pazhavara Street, T.Pudupalayam, Thiruvennainallur Taluk, Villupuram District.

... Petitioner Vs.

1.The Deputy Commercial Tax officer, Tirukoilur, Villupuram District.

2.The Sub-Registrar, Thiruvennailnallur Sub-Registration District, Thiruvennainallu, Villupuram District.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, call for the records of the 1st respondent in connection with the impugned order passed by him in TIN.33854762712/2012-13 dated 13.03.2015 (served on 28.08.2023) and quash the same.

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For Petitioner : Mr.Ali Hasan Khan for Mr.S.Sivakumar For Respondents : Mrs.E.Ranganayaki Special Government Pleader

ORDER

Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf the respondents.

2.The learned Special Government Pleader for the respondents has produced the records TO show that notice which preceded the impugned order dated 13.03.2015 was indeed served on the petitioner. The Acknowledgement card is also available in the original file. Similarly, the petitioner has also received the copy of the impugned Assessment Order.

The impugned Assessment Order dated 13.03.2015 acknowledged by the petitioner. Thus, there is absolutely no scope for interfering with the impugned Assessment Order, as the attempt of the petitioner is to revive a state cause of action which expired long before in the year 2015.

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3.The averments in the affidavit contain incorrect particulars stating that the order was not served on the petitioner. Hence, there is no merits in the present writ petition.

4.Under these circumstances, Court is not inclined to entertain this writ petition. Accordingly, this writ petition is dismissed. No Costs. Consequently, connected writ miscellaneous petition is closed. 22.09.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas/mac To 1.The Deputy Commercial Tax officer, Tirukoilur, Villupuram District.

2. The Sub-Registrar, Thiruvennailnallur Sub-Registration District, Thiruvennainallu, Villupuram District.

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C.SARAVANAN, J.

mac/jas and W.M.P.No.27321 of 2023 22.09.2023 4/4