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Madras High CourtWP(MD)/13440/2015disposed of

Tvl. M.S.P. Palanisamy Nadar, v. The Commercial Tax

2015-07-31Honourable Mr Justice R. Mahadevan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 31.07.2015 CORAM :

THE HONOURABLE MR.JUSTICE R.MAHADEVAN Writ Petition (MD) No.13440 of 2015 Tvl.M.S.P.Palanisamy Nadar Rep by its Partner C.Udayakumar, No.11/4/27, Madurai Road, Thiruppathur 630 211.

...

Petitioner Vs.

The Commercial Tax Officer (FAC) Thiruppathur.

... Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records on the file of the respondent in TIN No. 33365500036/2013-2014 dated 13.03.2015 and quash the same as illegal invalid and violative of the principles of natural justice.

For Petitioner : Mr.A.Chandrasekaran For Respondents : Mr.R.Karthikeyan, Additional Government Pleader.

ORDER

Heard the learned counsel appearing for the petitioner and Mr.R.Karthikeyan, learned Additional Government Pleader for the respondent. By consent, the writ petition itself is taken up for final disposal at the admission stage itself.

2.Though the larger relief sought for in this writ petition to quash the order passed by the respondent in TIN No. 33365500036/2013-2014 dated 13.03.2015, learned counsel for the petitioner submits that it would be suffice if the petitioner is permitted to file an appeal and on such an event he is prepared to deposit 50% of the disputed tax amount before the Appellate Authority.

3.Recording the said submission made by the learned counsel for the petitioner, the writ petition is disposed of. The petitioner is directed to pay 50% of the tax demanded within two weeks from the date of receipt of a copy of this order. On such payment, the appellate authority is directed to entertain the appeal to be filed by the petitioner without raising any objection with regard to the limitation. No costs. Consequently, M.P.(MD)No.1 of 2015 is closed. Sd/- Assistant Registrar(AS) /True copy/ https://hcservices.ecourts.gov.in/hcservices/ Sub Assistant Registrar

To

1. The Commercial Tax Officer (FAC) Thiruppathur.

2. The Section Officer, ER Section, Madrai Bench of Madras High Court, Madurai.

+one cc to A.Chandrasekaran, Advocate in SR.No.42827/15 +one cc to The special Government Pleader in SR.NO.43944/15 Writ Petition (MD) No.13440 of 2015 31.07.2015 2p/5c CSL 13/08/2015.

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