The Commissioner Of Commercial Taxes v. M.Saraswathy

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.12.2025

CORAM:

THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN and THE HONOURABLE MR.JUSTICE K.K.RAMAKRISHNAN in W.A.(MD) SR No.25282 of 2022 1.The Commissioner of Commercial Taxes O/o.The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai-600 005 2.The Commercial Tax Officer Karaikudi Assessment Circle Commercial Tax Office 50/52, Jawahar Street Karaikudi Sivagangai District-630 001 3.The No.1 Joint Sub - Registrar O/o.No.1 Joint Sub - Registrar Muthoorani Mudukku Lane Karaikudi, Sivagangai District-630 001 ... Petitioners -vs1.M.Saraswathy 2.V.Muthu ... Respondents

PRAYER: Petition filed under Order 9(4) of the A.S.Rules to condone the delay of 1249 days in re-presenting the above writ appeal as against the order dated 04.03.2021, passed in W.P.(MD) No.5518 of 2020. For Petitioners :

Mr.J.Ashok Additional Government Pleader

O R D E R

[Order of the Court was made by DR.G.JAYACHANDRAN, J.] This civil miscellaneous petition has been filed seeking to condone the delay of 1249 days in re-presenting the above writ appeal.

2. We are satisified with the reasons stated in the accompanying affidavit. However, we are of the view that the delay of 1249 days could be condoned upon certain terms.

3. Accordingly, this civil miscellaneous petition is allowed and the delay of 1249 days in re-presenting the above writ appeal is condoned subject to payment of cost of Rs.10,000/- (Rupees ten thousand only) payable by the petitioners to the High Court Legal Services Committee, attached to the

Madurai Bench of Madras High Court, Madurai, on or before 07.01.2026. Failing which, this civil miscellaneous petition will stand dismissed automatically without further reference to this Court. [G.J., J.] [K.K.R.K., J.] 10.12.2025 NCC :

Yes / No Index :

Yes / No Internet :

Yes / No Note to Office:

Mark a copy of this order to the Officer In-charge, High Court Legal Services Committee, Madurai Bench of Madras High Court, Madurai.

krk To:

1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The Commercial Tax Officer, Karaikudi Assessment Circle, Commercial Tax Office, 50/52, Jawahar Street, Karaikudi, Sivagangai District-630 001.

3.The No.1 Joint Sub - Registrar, O/o.No.1 Joint Sub - Registrar, Muthoorani Mudukku Lane, Karaikudi, Sivagangai District-630 001.

DR.G.JAYACHANDRAN, J.

AND K.K.RAMAKRISHNAN, J.

krk in W.A.(MD) SR No.25282 of 2022 10.12.2025