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Madras High CourtWP/30453/2023allowed

Sundar Prabhu Deva v. The State Tax Officer (St)

2023-10-19Honourable Mr Justice Krishnan Ramasamy3 pages

KRISHNAN RAMASAMY, J.

Today, this matter is listed under the caption "For Being Mentioned".

2. The learned counsel for the petitioner would submit that at paragraph No.2 of the order passed in this writ petition on 19.10.2023, it has been wrongly mentioned as "The petitioner, who is engaged in the business of providing health insurance to its customers" instead of "The petitioner, who is engaged in the business of providing acting skills and performance related activities to its customers". Hence, he would request this Court to rectify the said typographical error.

3. Considering the above submission, the paragraph No.2 of the said order is modified as follows:

"2. The petitioner, who is engaged in the business of providing acting skills and performance related activities to its customers is an assessee on the files of the respondent under the provisions of Tamil Nadu General Sales Tax Act (hereinafter, referred to as 'TNGST Act' and the challenge in this Writ Petition is to the order passed by Page No.1/3

the first respondent, viz., State Tax Officer (ST) dated 01.06.2023, whereby, the petitioner has been directed to pay tax and penalty at the rates mentioned in the impugned order and the consequential order passed by the second respondent dated 04.10.2023, whereby, the petitioner's bank account has been ordered to be attached by the third respondent."

4. Accordingly, the Registry is directed to make the necessary corrections and issue a fresh order copy.

01.11.2023 nsa Page No.2/3

KRISHNAN RAMASAMY, J.

nsa 01.11.2023 Page No.3/3