M/S.Y J Cashew Industries v. The Appellate Deputy Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.01.2023
CORAM
THE HON'BLE Mr.JUSTICE M.SUNDAR M/s.YJ Cashew Industries, Represented by its Proprietor M.Rajeswari, 695, South Sathipattu, Panruti Taluk, Cuddalore District-607 106.
... Petitioner in all WPs.
-Vs.-
1. The Appellate Deputy Commissioner of Commercial Tax, O/o.The Appellate Deputy Commissioner of Commercial Tax, Manjakuppam, Cuddalore - 607 001.
2. The Commercial Tax Officer, O/o.The Commercial Tax Office, Panruti (Rural), Panruti, Cuddalore District.
... Respondents in all WPs Prayer in WP.379/2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus by calling for the entire records pursuant to notice in Na.Ka.A1/1143/2022 dated 26.09.2022 and quash the same and consequently directing the 1st respondent to adjudicate the appeal dated 06.09.2022 filed by the Petitioner and to pass such further or other order/orders that this Hon'ble Court may deem fit and proper in 1/17
the circumstances of the case.
Prayer in WP.380/2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus by calling for the entire records pursuant to notice in Na.Ka.A1/1141/2022 dated 26.09.2022 and quash the same and consequently directing the 1st respondent to adjudicate the appeal dated 06.09.2022 filed by the Petitioner and to pass such further or other order/orders that this Hon'ble Court may deem fit and proper in the circumstances of the case.
Prayer in WP.382/2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus by calling for the entire records pursuant to notice in Na.Ka.A1/1142/2022 dated 26.09.2022 and quash the same and consequently directing the 1st respondent to adjudicate the appeal dated 06.09.2022 filed by the Petitioner and to pass such further or other order/orders that this Hon'ble Court may deem fit and proper in the circumstances of the case.
For Petitioner : Mr.B.Thirunavukkarasu in all WPs.
For Respondents : Ms.Amirta Dinakaran in all WPs.
Government Advocate (Taxes) ****** COMMON ORDER This common order will now dispose of captioned three writ petitions.
2. Another writ petitioner [Mohan Kumar, Proprietor of Mohan 2/17
Industries] represented by same counsel had come to this Writ Court earlier qua same facts and circumstances by way of six writ petitions being WP.Nos.33446, 33447, 33448, 33450, 33452 and 33453 of 2022 and all six writ petitions came to be dismissed by a common order of this Court dated 14.12.2022, a scanned reproduction of which is as follows:
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3. Ms.Amirta Dinakaran, learned Government Advocate (Taxes) accepted notice on behalf of both the respondents.
4. As there is no disputation or contestation between learned counsel for writ petitioner-dealer and learned Revenue counsel that captioned three writ petitions are identical/same qua aforementioned common order in six writ petitions with the assessment year alone being different. It will suffice to scan and reproduce the postal envelope, postal acknowledgement card and one of the three vakalatnamas in the cases on hand, which are as follows: 12/17
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5. The inevitable sequitur is, captioned writ petitions also fail and the same are dismissed. There shall be no order as to costs. 06.01.2023 Index : Yes/No Speaking Order : Yes/No kmi To
1. The Appellate Deputy Commissioner of Commercial Tax, O/o.The Appellate Deputy Commissioner of Commercial Tax, Manjakuppam, Cuddalore - 607 001.
2. The Commercial Tax Officer, O/o.The Commercial Tax Office, Panruti (Rural), Panruti, Cuddalore District.
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M.SUNDAR, J kmi 06.01.2023 17/17