Madras High CourtWP/14386/2004disposed of

Hotel Dasaprakash Rep By Its v. The Assistant Commissioneer

2017-07-05Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.07.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.14386 of 2004 Hotel Dasaprakash, Rep. by its Advocate Receiver S.M.Loganathan, No.10, Arasappa Street, Purasawalkam, Chennai.

... Petitioner Vs.

1.The Assistant Commissioner, Commercial Taxes, Zone IV, Greams Road, Chennai.

2.The Commercial Tax Officer, Egmore II Assessment Circle, Chennai - 31.

... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records connected with the proceedings No.A3/2594/2002 dated 25.03.2004 on the file of the second respondent herein and quash the same and consequently direct the second respondent herein to consider the objections made by the petitioner afresh. For Petitioner : Mr.S.M.Loganathan For Respondents : Mr.Kanmani Annamalai Additional Government Pleader

O R D E R

Heard Mr.S.M.Loganathan, learned counsel for the petitioner and Mr.Kanmani Annamalai, learned Additional Government Pleader for the respondents.

2.The petitioner is a hotel which was under the control of Advocate Receiver. It is not disputed by the respondent that the hotel has since been demolished and the property has been transferred and an apartment complex has been constructed. https://hcservices.ecourts.gov.in/hcservices/

3.Therefore, at this juncture, the question of interfering with the impugned order does not arise. Accordingly the same is set aside giving liberty to the Department to proceed against the defaulting Assessing Authority, if law permits. 4.With the above direction, this writ petition stands disposed of. No costs.

Sd/- Asst.Registrar (CS V ) /true copy/ Sub Asst. Registrar abr To 1.The Assistant Commissioner, Commercial Taxes, Zone IV, Greams Road, Chennai.

2.The Commercial Tax Officer, Egmore II Assessment Circle, Chennai - 31.

+1cc to Special Government Pleader (taxes) sr.46797 W.P.No.14386 of 2004 ss(17/7/2017) https://hcservices.ecourts.gov.in/hcservices/