The Principal Secretary To Government v. L Subramanian

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20-01-2025

CORAM

THE HONOURABLE MR JUSTICE RMT. TEEKAA RAMAN AND THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR IN WA(MD) SR NO. 45173 OF 2024 The Principal Secretary to Government Commercial Taxes and Registration (A1) Department, Secretariat, Fort St. George, Chennai 600 009 and 2 others Petitioner(s) Vs L Subramanian S/o. R. Lakshmanan, No. 6/539/E, Malligai Street, Pethanatchi Nagar Madurai Road, Virudhunagar District 626 001 Respondent(s) For Petitioner(s) :

Mr.G.Suriyananth Additional Government Pleader For Respondent(s) :

Mr.S.Louis

ORDER

(Order of the Court was made by the Hon'ble Rmt.Teekaa Raman J.) This miscellaneous petition is to condone the delay of 714 days in filing the above appeal.

2. The respondent has filed a counter affidavit contending that except vague 1/3

reasons, there is no specific reason assigned by the petitioners for condonation of delay.

3. The learned Single Judge has quashed the impugned charge memo on the ground that there was an earlier charge memo and since the charge memo impugned in the writ petition is one and the same, it has been quashed. Challenging the same, the petitioners have proposed to file the present appeal.

4. Taking into consideration the facts and circumstances of the case, we are inclined to condone the delay, however, on certain terms.

5. Accordingly, this miscellaneous petition is allowed and the delay of 714 days in filing the above appeal is condoned, subject to the payment of Rs.2,500/- (Rupees two thousand and five hundred only) to the learned counsel appearing for the respondent, within a period of two weeks from the date of receipt of a copy of this order.

6. Post the matter after two weeks for reporting compliance. sd/- 20/01/2025 / TRUE COPY / /01/2024 Sub-Assistant Registrar (C.S. I / II / III / IV ) Madurai Bench of Madras High Court, Madurai - 625 023.

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TO 1 The Principal Secretary to Government Commercial Taxes and Registration (A1) Department, Secretariat, Fort St. George, Chennai 600 009. 2 The Principal Secretary / Commissioner of Commercial Taxes, O/o.the Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005.

3 The Deputy Commissioner (State Tax) O/o.the Deputy Commissioner (ST) Virudhunagar, Virudhunagar District.

Copy to Mr.S.Louis, Advocate, Madurai Bench of Madras High Court, Madurai.

ORDER

IN IN WA(MD) SR NO. 45173 OF 2024 Date :20/01/2025 RS/VR/SAR-(28.01.2025) 3P 5C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023 3/3