M/S.Rls Alloys Pvt Ltd., v. The Assistant Commissioner

W.P(MD)Nos.4601, 4602 and 4603 of 2016 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.02.2021

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)Nos.4601, 4602 and 4603 of 2016 and W.M.P.(MD)Nos.4176, 4177 and 4178 of 2016 M/s.RLS Alloys Pvt. Ltd., Represented by its Managing Director, P.Tamilarasu.

... Petitioner in all W.Ps Vs.

The Assistant Commissioner (CT), Srirangam Assessment Circle, Trichy.

... Respondent in all W.Ps Common Prayer : Writ Petitions filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for records in CST 825664/201213, 2013-14 and 2014-15 dated 20.11.2015 and quash the same as illegal, arbitrary without jurisdiction and direct the respondent to pass assessment order afresh after considering the objections dated 06.10.2015 and 26.10.2015 along with the records filed. (in all W.Ps) For Petitioner :

Mr.S.Karunakar For Respondent :

Mr.S.Dayalan, Government Advocate.

COMMON ORDER When the matter was taken up for hearing, the learned counsel for the writ petitioner submitted that the petitioner's company has gone into liquidation and that the liquidator has also been appointed. Therefore, the present writ proceedings can no longer be continued by the erstwhile Managing Director. It is for the liquidator to move this Court by filing an appropriate petition and seek to continue the proceedings. It is stated that the liquidation was ordered on 14.06.2019. Till date, no steps have been taken by the liquidator to substitute himself in these writ petitions. Since no effective steps have been taken, I am https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P(MD)Nos.4601, 4602 and 4603 of 2016 constrained to dismiss these writ petitions. These writ petitions are dismissed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(P & A) // True Copy // / /2021 Sub Assistant Registrar(CS) Ias Note : In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To:

The Assistant Commissioner (CT), Srirangam Assessment Circle, Trichy.

+1 CC to M/s.S.KARUNAKAR, Advocate ( SR-5784[F] dated 17/02/2021 ) +1 CC to Mr. Special Government Pleader, SR.No. 5891 W.P(MD)Nos.4601, 4602 and 4603 of 2016 17.02.2021 KUN(CO) TR(08.03.2021) 2P 4C https://hcservices.ecourts.gov.in/hcservices/ 2/2