Tvl.Sithara Wires v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.11.2024

CORAM

THE HONOURABLE MR.JUSTICE M.S.RAMESH AND THE HONOURABLE DR.JUSTICE A.D.MARIA CLETE and C.M.P.(MD).No.16560 of 2024 Tvl.Sithara Wires, Rep. by its Proprietorship Shah Shameem.

... Appellant/Petitioner Vs.

The State Tax Officer, Munichalai Road Circle, Madurai - 625 020.

... Respondent/Respondent PRAYER: Writ Appeal filed under Clause 15 of Letters Patent, praying to allow the Writ Appeal by setting aside the order dated 25.06.2024 passed in W.P.(MD).No.6525 of 2024 on the file of this Court. For Appellant : Mr.Raja.Karthikeyan For Respondent : Mr.S.Shaji Bino Special Government Pleader

JUDGMENT

(Judgment of the Court was made by M.S.RAMESH,J.) The present Writ Appeal has been filed challenging the order of the learned Single Judge in W.P.(MD).No.6525 of 2024 dated 25.06.2024.

2. According to the learned counsel for the appellant, the appeal is preferred only against the condition imposed in the order of the writ Court, directing the appellant to deposit 20% of the disputed tax.

3. The learned Single Judge, while setting aside the assessment order, had found that further adjudication may be required with regard to the disputed portion of the tax liability and accordingly, remitted the matter back to the respondent. It is in this regard, the writ Court had exercised its discretion and directed the appellant to deposit 20% of the disputed tax.

4. We, while sitting on an appeal over the order, will not venture to interfere with the discretion exercised by the writ Court. If at all the appellant is aggrieved against that portion of the order, the only remedy available to him

would be to seek for review of the order before the writ Court. Hence, we do not intend to entertain the appeal.

5. Accordingly, the Writ Appeal stands dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petition stands closed. (M.S.R.,J.) (A.D.M.C.,J.) 22.11.2024 NCC : Yes / No Index : Yes / No Internet : Yes / No Lm To The State Tax Officer, Munichalai Road Circle, Madurai - 625 020.

M.S.RAMESH,J.

and A.D.MARIA CLETE,J.

Lm 22.11.2024