Srm Hotel Annex v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.03.2023

CORAM:

THE HONOURABLE MS.JUSTICE P.T.ASHA and W.M.P.(MD) Nos.4326, 4328 and 4332 of 2023 SRM Hotel Annex, Rep., by its Authorized Signatory, Antony Ashok Kumar, No.8/6-3A, Tanjore Road, Trichy-620 008.

.. Petitioner Vs.

1.Assistant Commissioner (ST), Tiruverumbur Assessment Circle, Multi Storied Building, Trichy-620 020.

2.Appellate Deputy Commissioner (ST) (Legacy), Government Building, 3rd Floor, Court Compound, Kajamalai, Trichy-620 001.

3.The Branch Manager, City Union Bank, Cantonment, Ground Floor, MDS Plaza, No.98, Promenade Road, Cantonment, Trichy-620 001.

.. Respondents

Prayer : Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the impugned proceedings of the First Respondent passed in TIN No. 33503565294/2010-11 to 2015-16 dated 07.02.2023 addressed to the third respondent and quash the same and further direct the second respondent to hear the pending appeals in LHT A.P.Nos.07 to 12 of 2019 and VAT AP 47 to 51 of 2019 in a time framed manner to be fixed by this Court.

For Petitioner :

Mr.M.Murali For RR1 & 2 :

Mr.D.Gandhiraj Special Government Pleader For R3 :

Mr.N.Dilipkumar Standing Counsel

ORDER

This writ petition is filed to issue Writ of Certiorarified Mandamus to quash the impugned proceedings of the first respondent passed in TIN No.33503565294/2010-11 to 2015-16 dated 07.02.2023 addressed to the third respondent and further direct the second respondent to hear the pending appeals in LHT A.P.Nos.07 to 12 of 2019 and VAT AP 47 to 51 of 2019 in a time framed manner.

2. Though the writ petition is filed for a Certiorarified Mandamus, in respect of the proceedings of the first respondent dated 07.02.2023, it

is seen that the petitioner has moved appeals before the second respondent with reference to the very same issue. Therefore, this Writ Petition is disposed of directing the second respondent to pass orders on the appeals filed by the petitioner within a period of six weeks from the date of receipt of a copy of this order. Till the disposal of the appeals, there shall be an order of stay not to take coercive action against the petitioner, since the respondents are protected by the personal bond that has been already furnished by the petitioner. It is made clear that the order of stay shall stand vacated, if the petitioner does not appear for any of the personal hearings, since a grievance (though refuted) had been expressed by the learned Special Government Pleader that the petitioner has kept away from the hearings on several occasions.

3. With the above direction, this Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 10.03.2023 NCC : Yes/No Index : Yes/No abr

P.T.ASHA, J.

abr To 1.The Assistant Commissioner (ST), Tiruverumbur Assessment Circle, Multi Storied Building, Trichy-620 020.

2.The Appellate Deputy Commissioner (ST) (Legacy), Government Building, 3rd Floor, Court Compound, Kajamalai, Trichy-620 001.

Dated: 10.03.2023