Goodwill Textile Mills Pvt.Ltd v. Small Industries Promotion

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.11.2017

CORAM

THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM W.P.NO.24678 OF 2004 AND W.P.M.P.NO.30022 OF 2004 Goodwill Textile Mills Pvt. Ltd., rep. by its Administrative Officer, ... Petitioner Vs.

1.The Small Industries Promotion Corporation of Tamil Nadu Limited, rep. by its Managing Director, 19A, Rukmani Lakshmipathi Road, Egmore, Chennai - 600 008.

2.The Deputy Commercial Tax Officer, Dindugal (Rural) Dindugal.

... Respondents Prayer : Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records from the second respondent, and to quash the order of the second respondent bearing Na.Ka.No.3631/2003/VAV dated 04.08.2004 demanding Rs.22,07,373/- towards sales tax due towards the period from April 2003 to June 2004, the order of the second respondent dated 30.06.2004 bearing TNGST. No.5260744/1991-1992, claiming interest of Rs.896/-, the order of the second respondent, dated 30.06.2004 bearing TNGST. No.5260744/1993-1994 claiming interest of Rs.10,486/-, the order of the second respondent, dated 30.06.2004 bearing TNGST. No.5260744/1994-1995 claiming interest of Rs.2,11,622/- and the order of the second respondent, dated 30.06.2004 bearing TNGST.No.5260744/1992-1993 claiming interest of Rs.23,095/-. For Petitioner :Mr.Balan Haridas For Respondent- 1 :No Appearance For Respondent- 2 :Mr.S.Kanmani Annamalai Additional Government Pleader https://hcservices.ecourts.gov.in/hcservices/

O R D E R

Heard Mr.Balan Haridas, the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader for the second respondent. 2.The petitioner has challenged an intimation to pay interest under Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959.

3.The learned counsel appearing for the petitioner submitted that, he had written to the party, but has not received any response so far.

4.At the time, when the Writ Petition was admitted, an order of interim injunction was granted, subject to the condition that the petitioner deposits a sum of Rs.9,00,000/-. The learned counsel for the petitioner submits that the petitioner has not complied with the conditions.

5.In the light of the above, no useful purpose would be served in keeping this Writ Petition pending any longer. Accordingly, the Writ Petition is dismissed, leaving it open to the petitioner to workout their remedy in accordance with law. No costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar msm/sd To 1.The Deputy Commercial Tax Officer, Dindugal (Rural) +1cc to Mr.Balan Haridas, Advocate, S.R.No.81105 +1cc to the Special Government Pleader, S.R.No.80430 W.P.No.24678 of 2004 MG(CO) CS/02/01/18 https://hcservices.ecourts.gov.in/hcservices/