Tvl.Saleem Stores v. The Deputy State Tax Officer -2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.11.2024

CORAM:

THE HONOURABLE MR.JUSTICE M.S.RAMESH and THE HONOURABLE DR.JUSTICE A.D.MARIA CLETE and C.M.P.(MD)Nos.15724 & 15725 of 2024 Tvl. Saleem Stores, Rep. by its Proprietor Mohamed Salim, Thandal Muthusami Thevar Line, NA Door No.5, Ward No.15, Uthamapalayam, Tamil Nadu - 625 533.

: Appellant Vs.

The Deputy State Tax Officer - 2, Uthamapalayam Assessment Circle, South Car Street, Uthamapalayam - 625 533.

: Respondent PRAYER: Writ Appeal filed under Clause 15 of Letters Patent, praying to allow this Writ Appeal by setting aside the order dated 26.09.2024 in W.P.(MD)No.22888 of 2024.

For Appellant : Mr.Raja.Karthikeyan For Respondent : Mr.S.Shaji Bino Special Government Pleader 1/5

JUDGMENT

************** [Judgment of the Court was delivered by M.S.RAMESH, J.] Challenge is made to the order of the learned Single Judge dated 26.09.2024 in W.P.(MD)No.22888 of 2024. 2.The limited grievance of the appellant is that he is unable to comply with the condition imposed in the Writ Petition to deposit 25% of the disputed tax within a period of two [2] weeks. 3.On a perusal of the order passed in the Writ Petition, we find that the appellant himself has made a submission before the learned Single Judge that he is ready and willing to pay 25% of the disputed tax and therefore, had represented that one final opportunity may be extended to him before the adjudicating authority to put forth his objections. It is based on this representation, the conditional order came to be passed.

When the fact remains so, it would not now be open to the appellant to challenge that portion of the conditional order before us. If at all there is any inconvenience for him to comply with the order, the only remedy available is to seek for a review of the order passed in the writ petition. Therefore, the present Writ Appeal cannot be maintained.

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4.Accordingly, this Writ Appeal stands dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.

[M.S.R.,J.] & [A.D.M.C.,J.] 06.11.2024 Index : Yes/No Internet : Yes/No MR 3/5

To The Deputy State Tax Officer - 2, Uthamapalayam Assessment Circle, South Car Street, Uthamapalayam - 625 533.

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M.S.RAMESH, J.

and A.D.MARIA CLETE, J.

MR JUDGMENT MADE IN 06.11.2024 5/5