Madras High CourtWP(MD)/5180/2021withdrawn dismissed

Tvl. Chellam Mobiles v. The Commissioner Of Commercial Taxes

2024-02-09Honourable Mr Justice B.Pugalendhi4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.02.2024

CORAM:

THE HONOURABLE MR.JUSTICE B.PUGALENDHI W.P(MD)No.5180 of 2021 and WMP(MD) Nos.4152 of 2021 & 2179 of 2024, Tvl. Chellam Mobiles, Represented by Proprietor, C.Balasubramanian ... Petitioner Vs 1.The Commissioner of Commercial Taxes, O/o. the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The State Tax Officer, Aruppukottai Assessement Circle, Commercial Taxes Office, No.28/4, Nadar Street, West Car Street, Aruppukottai, Virudhunagar District - 626101.

...Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified 1/4

Mandamus, calling for records pertaining to the impugned proceedings of the 2nd respondent in TIN 33085804285/2014-15 dt. 29.12.2020 and quash the same and to consequently direct the 2nd respondent to accept the returns filed by petitioner and to re-do the assessment afresh after giving adequate opportunity to him. For Petitioner : Mr.B.Rooban For Respondents : Mr.A.Baskaran Additional Government Pleader

O R D E R

This writ petition is filed as against the assessment order of the year 2014-2015.

2.Today(09.02.2024), when this writ petition is taken up for hearing, the learned counsel appearing for the writ petitioner seeks permission of this Court to withdraw this writ petition as the petitioner wants to settle the arrears of tax and penalty disputed in this writ petition under the ''Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. The learned counsel has circulated a letter, dated 07.02.2024 to that effect.

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3.Recording the submission made by the learned counsel for the petitioner, this Writ Petition is dismissed as withdrawn. No Costs. Consequently, connected Miscellaneous petitions are closed. 09.02.2024 Index:Yes Internet:Yes vrn To 1.The Commissioner of Commercial Taxes, O/o. the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The State Tax Officer, Aruppukottai Assessement Circle, Commercial Taxes Office, No.28/4, Nadar Street, West Car Street, Aruppukottai, Virudhunagar District - 626101.

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B.PUGALENDHI, J.

vrn Order made in W.P(MD)No.5180 of 2021 and WMP(MD) Nos.4152 of 2021 & 2179 of 2024, 09.02.2024 4/4