Madras High CourtWP(MD)/8861/2015disposed of

Mahalakshmi Textile v. The Commissioner

2019-08-28Honourable Dr Justice Anita Sumanth3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28.08.2019

CORAM

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and W.M.P(MD)Nos.1, 1, 1, 2, 2 & 2 of 2015 Mahalakshmi Textile Mills Limited, Through its Managing Director, L.Alagusundaram ... Petitioner in all W.Ps'

Vs.

1.The Commissioner of Commercial Taxes, Chennai - 600 005.

2.The Joint Commissioner of Commercial Taxes, Madurai.

3.The Assistant Commissioner of Commercial Taxes, Madurai Rural (South) Assessment Circle, Madurai.

4.The Commercial Tax Officer, Madurai Rural (South), Madurai.

... Respondents in all W.Ps'

Prayer in W.P(MD)No.8861 of 2015: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorari, to call for the records from the third respondent relating to impugned order dated 30.04.2015 in Na.Ka.No.3951/03/A3 and quash the same.

Prayer in W.P(MD)No.8862 of 2015: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified Mandamus, to call for the records from the second respondent relating to the impugned order dated 08.03.2013 in Roc.No.8219/10/A7 for the assessment year 1990-1991 and consequently direct the second respondent to accept the application under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 and the Tamil Nadu Sales Tax (Settlement of Arrears) Rules, 2010. 1/3

Prayer in W.P(MD)No.8863 of 2015: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified Mandamus, to call for the records from the second respondent relating to the impugned order dated 08.03.2013 in Roc.No.8224/10/A7 for the assessment year 1995-1996 and consequently direct the second respondent to accept the application under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 and the Tamil Nadu Sales Tax (Settlement of Arrears) Rules, 2010. For Petitioner :

Mr.A.Chandrasekaran (in all W.Ps') for Mr.T.R.Jeyapalam For Respondents :

Mr.R.Murugan, (in all W.Ps') Additional Government Pleader.

COMMON ORDER The petitioners' application for Samadhan has been accepted pursuant to remittance of arrears for the years 1990-91 and 1995-96 respectively.

2.Certificates of settlement of arrears both dated 27.08.2019 are placed on record.

3.Thus, nothing survives asfar as W.P(MD)Nos.8862 and 8863 of 2015 are concerned.

4.In the light of the aforesaid, W.P(MD)Nos.8862 and 8863 of 2015 are closed.

5.The auction and demand notices impugned in W.P(MD)No.8861 of 2015 will also consequently stand set aside.

6.In the light of the aforesaid, W.P(MD)No.8861 of 2015 is allowed. No costs. Consequently, connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar (CS-III) // True Copy // Sub Assistant Registrar(CS ) 2/3

To 1.The Commissioner of Commercial Taxes, Chennai - 600 005.

2.The Joint Commissioner of Commercial Taxes, Madurai.

3.The Assistant Commissioner of Commercial Taxes, Madurai Rural (South) Assessment Circle, Madurai.

4.The Commercial Tax Officer, Madurai Rural (South), Madurai.

+3 CC to Mr.T.R.JEYAPALAM, Advocate SR-84087, 84088 & 84089. 08.08.2019 CS(16.09.2019) 3P 8C 3/3