Tvl.Sas International v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 07.07.2017

CORAM

THE HON'BLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.24118 of 2003 TVL.SAS INTERNATIONAL Rep by Sumit Kumar Agarwal, Manager, No.240/1, Periya Colony, Athipet, Chennai-58.

... Petitioner Vs.

1. The Commercial Tax Officer (Addl.) Koyambedu Asst.Circle, Chennai.

2. The Appellate Assistant Commissioner (CT)VI, Kuralagam Buildings, Chennai-600 001.

... Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari, calling for the records on the file of the second respondent in S.P.No.119/2003 dated 07.08.2003 quash the proceedings and permit the petitioner to file personal bond instead of bank guarantee till the disposal of the Appeal A.P.No.49/2003 pending on the file of the second respondent.

For Petitioner : Mr.S.N.Kirubanandam For Respondents : Mr.K.Venkatesh Government Advocate

O R D E R

This writ petition has been filed against the order passed in a stay petition filed along with the appeal petition before the Appellate Assistant Commissioner, Chennai, challenging the assessment order passed by the Commercial Tax Officer, Koyambedu Assessment Circle for the assessment year 1999-2000 under the Central Sales Tax Act, dated 31.12.2002.

2.Though the writ petition was admitted, the prayer for interim direction was dismissed. By efflux of time, nothing survives in this writ petition for adjudication. Hence, the writ https://hcservices.ecourts.gov.in/hcservices/

petition is closed giving liberty to the petitioner to work out his remedy in accordance with law. No costs.

Sd/- Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar KM To

1. The Commercial Tax Officer (Addl.) Koyambedu Asst.Circle, Chennai.

2. The Appellate Assistant Commissioner (CT)VI, Kuralagam Buildings, Chennai-600 001.

+1cc to the Special Government Pleader, (Taxes), Sr. 47617 W.P.No.24118 of 2003 AR(IV) VR(24/07/2017) https://hcservices.ecourts.gov.in/hcservices/