Tamilnad Mercantile Bank Ltd v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 16.04.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM W.P.No.32038 of 2018 and W.M.P.Nos.37290 & 37291 of 2018 Tamil Nadu Mercantile Bank Limited, Rep., by its Branch Manager, Panruti Branch, No.71, Chennai Salai, Panruti-620 018, Cuddalore District.

.. Petitioner -vs1. Commercial Tax Officer, Commercial Tax Office, Panruti.

2. M/s.Yogi Enterprises, Rep., by its Proprietor Mr.V.R.Inbakumar, 1314 & 1316, Chennai Salai, L.N.Puram, Panruti-607 106.

.. Respondents Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the sale notice dated 29.06.2018 issued by the 1st respondent pertaining to sale of the property bearing Plot No.27 in LNS Nagar, House Site at LNS Nagar, Lakshminarayanapuram, Panruti Taluk and quash the same as illegal and arbitrary.

For Petitioner :

Mr.S.Sethuraman For R1 :

Mr.R.Swarnavel, Government Advocate (Taxes) For R2 :

Not ready in Notice ******

ORDER

The learned counsel appearing on behalf of the petitionerBank made a submission that during the pendency of this writ petition, the subject property was auctioned and the amount due was realised.

2.In view of the fact that the subject property has already been sold and a Deed of Sale was executed, no further adjudication needs to be entertained and accordingly, this writ petition stands closed. No costs. Consequently, connected miscellaneous petitions are also closed.

Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar abr To The Commercial Tax Officer, Commercial Tax Office, Panruti.

+1cc to the Special Government Pleader(Taxes), S.R.No.23779 +1cc to Mr.S.Sethuraman, Advocate, S.R.No.23349 W.P.No.32038 of 2018 SR-II(CO) SU(16/07/2021)

16.04.2021