Madras High CourtWP(MD)/3286/2012disposed of

S. Nagalingam,(Deceased Sole v. Commercial Tax Officer-Ii

2022-04-20Honourable Mr Justice C. Saravanan3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.04.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).Nos.3286 and 3338 of 2012 and W.M.P(MD).Nos.1 of 2012, 14687 of 2019, 1 and 2 of 2012 S.Nagalingam (Died) 1.Nagarathinam 2.Sundareswari 3.Ramalakshmi 4.Ravikumar ... Petitioners (P1 to P4 are substituted for the deceased sole petitioner vide order dated 10.06.2016 in W.M.P(MD).No.8096 of 2018) Vs.

1.The Commercial Tax Officer-II, Office of Commercial Tax, Dindigul-624 001.

2.P.Krishnaveni ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records relating to the Auction Notice in Reference in R.C.No.894/2010/A3/ dated 16.11.2010 on the file of the first respondent pertaining to the property belonging to Abirami Theatre bearing Door No.45, New Agraharam, Palani Road, Dindigul, is concerned and to quash the same and forbear the first respondent from bringing the property bearing Door No.45, New Agraharam, Palani Road, Dindigul, by public auction or sale by other methods either on 22.03.2012 or any other later date, for the revenue payable by the second respondent.

For Petitioners : Mrs.P.Jessi Jeeva Priya For R1 : Mr.K.S.Selva Ganesan Additional Government Pleader For R2 : MR.K.Govindarajan 1/3

W.P(MD).No.3338 of 2012 P.Krishnaveni ... Petitioner Vs.

1.The Deputy Commercial Tax Officer II, Commercial Tax Office, Dindigul.

2.Kanagammal 3.S.Nagalingam 4.V.Murugesan ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records relating to the sale notification in respect of Item No.1 published in Tamil Daily Dhinamalar dated 11.03.2012 by the first respondent and quash the same.

For Petitioner : Mr.K.Govindarajan For R1 : Mr.K.S.Selva Ganesan Additional Government Pleader For R2 to R4 : No Appearance COMMON ORDER Heard the learned counsel for the petitioners and the learned Additional Government Pleader for the first respondent. 2.The learned counsel for the petitioner in W.P.(MD).No.3286 of 2012 submits that the entertainment tax assessed will be paid. 3.The writ petitions therefore stand disposed of by directing the petitioners to pay the arrears of tax due is assessed by the respondents together with interest under Section 10 F of the Tamil Nadu Entertainment Tax Act, 1939 within a period of 60 days in two instalments from the date of receipt of copy of this order. The inter se dispute between these petitioners can be resolved between them in appropriate forum. No costs. Consequently, the connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (PROTOCOL) // True Copy // / /2022 Sub Assistant Registrar(CS) 2/3

To 1.The Commercial Tax Officer-II, Office of Commercial Tax, Dindigul-624 001.

2.The Deputy Commercial Tax Officer II, Commercial Tax Office, Dindigul.

+1 CC to M/s.P.JESSI JEEVA PRIYA, Advocate ( SR-20211[F] dated 21/04/2022 ) +1 CC to M/s.K.GOVINDARAJAN, Advocate (SR-20281[F] dated 21/04/2022) +1 CC to M/s.SPL.GP ( SR-20096[F] dated 21/04/2022 ) W.P(MD).Nos.3286 and 3338 of 2012 20.04.2022 RS (06.05.2022) 3P-6C 3/3