M/S.Suriya Packss v. Assistant Commissioner (Ct)

in W.P.No.329 of 2023 M.SUNDAR, J., This order will now dispose of the captioned 'Writ Miscellaneous Petition' ['WMP'].

2. Captioned WMP has been filed with a prayer to dispense with production of original of an 'attachment notice dated 17.11.2021 bearing reference Na.Ka.No.1514/2021/A3' [hereinafter 'impugned notice' for the sake of convenience and clarity].

3. Mr.S.Sathiyanarayanan, learned counsel on record for writ petitioner is before this Court.

4. Learned counsel for writ petitioner adverting to the support affidavit submitted that the writ petitioner had given the original notices to the Auditor who in turn had misplaced the original of the impugned notice dated 17.11.2021 along with notice dated 22.07.2021. Learned Page Nos.1/3

counsel drew the attention of this Court to Paragraph No.20 of the support affidavit, which reads as follows:

'20. I submit that the impugned notice dated 17.11.2021, Demand Notice and Attachment Notice both dated 22.07.2021 were issued during the COVID-19 lock down period. Further, on receipt of the impugned notice, the petitioner had given the original notices to its Auditor to take appropriate action in accordance with law. Further, the Auditor of petitioner had misplaced the original of the impugned notice dated 17.11.2021 along with the aforesaid notices dated 22.07.2021.'

5. The above reason qua dispense with prayer in captioned WMP is acceptable.

6. In the light of the narrative thus far, captioned WMP is ordered as prayed for. There shall be no order as to costs. 09.01.2023 (1/2) mk Page Nos.2/3

M.SUNDAR, J., mk in W.P.No.329 of 2023 09.01.2023 (1/2) Page Nos.3/3