Guruvammal.T v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.09.2023

CORAM

THE HONOURABLE MRS.JUSTICE S.SRIMATHY and W.M.P.(MD).No.18288 of 2023 T.Guruvammal ... Petitioner Vs.

The Assistant Commissioner (ST), Commercial Taxes Department, Kamarajar Salai Circle, Madurai.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned order in TIN.TIN.33924823347/2015-16 dated 01.08.2023 and quash the same as illegal and devoid of merits. For Petitioner : Mr.Raja Karthikeyan For Respondent : Mr.B.Saravanan, Additional Government Pleader.

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ORDER

This Writ Petition is filed for writ of Certiorari, challenging the assessment order dated 01.08.2023.

2. It is an admitted fact by both the petitioner as well as the respondent that the order has been passed against the death person. Therefore, the impugned order cannot be sustained and it is liable to be quashed. Hence, the impugned order is quashed. However, the respondent is at liberty to issue notice to the legal heirs and after giving sufficient opportunity, the assessment order shall be passed.

3. In view of the above, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 11.09.2023 NCC : Yes/No Index : Yes / No Internet : Yes/ No Nsr 2/4

To Assistant Commissioner of Income Tax, Circle 1, Tirunelveli.

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S.SRIMATHY, J.

Nsr 11.09.2023 4/4