M/S.Balaji Theatre v. The Chief Secretary

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.10.2024

CORAM

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN and C.M.P.No.27317 of 2019 M/s.Balaji Theatre, Represented by its Partner R.Perumal, S/o.Rathinasabapathy, No.118, Kamarajar Salai, Puducherry - 11.

... Appellant -Vs1. The Chief Secretary, Government of Puducherry.

2. The Secretary, Local Administration Department, Government of Puducherry.

3. The District Magistrate-cum-Licensing Authority, Government of Puducherry, Puducherry.

4. The Director, Local Administration Department, Government of Puducherry, Puducherry.

5. The Commissioner, 1/5

Oulgaret Municipality, Oulgaret, Puducherry.

6. The Commissioner (CT), Commercial Tax Department, GST Officer, 100 Feet Road, Ellaipillaichavadi, Puducherry.

7. The Union of India, Represented by its Secretary to Government, Ministry of Finance, North Block, New Delhi - 110 001.

8. The Goods and Services Tax Council, Represented by its Special Secretary, Head of Secretariat, GST Council Secretariat, 9th Floor, Tower-II, Jeevan Bharathi Building, Janpath Road, Cannaught Place, New Delhi - 110 001.

... Respondents (R7&R8 impleaded as proposed respondents vide order dated 25.02.2020 made in C.M.P.No.1248 of 2020 in W.A.No.4306 of 2016 by VKJ&RSKJ) PRAYER : Appeal filed under Clause 15 of Letters Patent, to set aside the order in W.P.No.33077 of 2018 dated 20.11.2019. For Appellant :

Mr.P.Dinesh Kumar For Respondents :

Mr.J.Kumaran Addl. Govt. Pleader for R1 to R4 Mr.M.Gopi for Mr.T.M.Naveen for R5 Mr.Venkatasamy Baby Central Government Standing Counsel for R6 to R8

J U D G M E N T

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(Judgment of the Court was delivered by R.SURESH KUMAR, J.) It is brought to our notice by the learned representing counsel appearing for the appellant / writ petitioner that, the appellant / writ petitioner is no more, i.e., Partner of the Theatre is no more, therefore, he could not get any further instructions despite efforts have been taken in this regard.

2. Recording the said submission, this Writ Appeal is dismissed as abated with a liberty to the appellant / writ petitioner to revive the same in case on behalf of the appellant / writ petitioner if any one comes forward as a Partner or Managing Partner to restore the case and to get along with the same in future. No costs. Consequently, connected miscellaneous petition is closed. (R.S.K., J.) (C.S.N., J.) 23.10.2024 NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji To

1. The Chief Secretary, 3/5

Government of Puducherry.

2. The Secretary, Local Administration Department, Government of Puducherry.

3. The District Magistrate-cum-Licensing Authority, Government of Puducherry, Puducherry.

4. The Director, Local Administration Department, Government of Puducherry, Puducherry.

5. The Commissioner, Oulgaret Municipality, Oulgaret, Puducherry.

6. The Commissioner (CT), Commercial Tax Department, GST Officer, 100 Feet Road, Ellaipillaichavadi, Puducherry.

7. The Secretary to Government, The Union of India, Ministry of Finance, North Block, New Delhi - 110 001

8. The Special Secretary, The Goods and Services Tax Council, Head of Secretariat, GST Council Secretariat, 9th Floor, Tower-II, Jeevan Bharathi Building, Janpath Road, Cannaught Place, New Delhi - 110 001.

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R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji and C.M.P.No.27317 of 2019 23.10.2024 5/5