M/S. Bhagavathi Enterprises v. The Asst.Commissioner(St)

1 W.P.(MD)No.1692 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.08.2020

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.1692 of 2020 and W.M.P.(MD)Nos.1430 and 1432 of 2020 M/s.Bhagavathi Enterprises, represented by its Proprietrix, R.Bagavathi, 1-54 B, Indira Colony, Vannarpettai, 627 003, Tirunelveli.

... Petitioner Vs.

1.The Assistant Commissioner (ST), Palayamkottai Assessment Circle, Commercial Tax Buildings, Tirunelveli.

2.The Joint Sub Registrar, O/o.The Palayamkottai Sub Registrar, Palayamkottai, Tirunelveli.

... Respondents Prayer:

Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of certiorarified Mandamus, to call for the records in Form No.5 (Notice of Attachment) dated 03.04.2019 issued by the first respondent under Tamil Nadu Revenue Recovery Act 1864 and quash the same as illegal, arbitrary and against the provisions of Tamil Nadu Value Added Sales Tax Act and consequently direct the second respondent to raise the charge created over the petitioner's property registered vide Document No.2758 of 2014, dated 04.09.2014 and direct the first respondent to follow the procedure as contemplated under Section 27 of the Tamil Nadu Value Added Tax Act 2006in the revision of assessment. For Petitioner : Mr.S.Karunakar For Respondents : Mrs.J.Padmavathi Devi, Special Government Pleader.

https://hcservices.ecourts.gov.in/hcservices/ 1/2

2 W.P.(MD)No.1692 of 2020

O R D E R

Mr.S.karunakar, learned counsel appearing for the petitioner seeks leave to withdraw this petition. Permission is granted.

2.This Writ Petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Deputy Registrar(Accounts) // True Copy // / /2020 Sub Assistant Registrar(CS) das Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To:

1.The Assistant Commissioner (ST), Palayamkottai Assessment Circle, Commercial Tax Buildings, Tirunelveli.

2.The Joint Sub Registrar, O/o.The Palayamkottai Sub Registrar, Palayamkottai, Tirunelveli.

+1 CC to M/s.S. KARUNAKAR, Advocate ( SR-13773[F] dated 07/08/2020 +1 CC to M/s.GP ( SR-13812[F] dated 07/08/2020 ) W.P.(MD)No.1692 of 2020 and W.M.P.(MD)Nos.1430 and 1432 of 2020 06.08.2020 db(CO) TR(18.08.2020) 2P 5C https://hcservices.ecourts.gov.in/hcservices/ 2/2