Madras High CourtWP(MD)/5686/2011disposed of

T.S.Madhavan, Proprietor, v. The Joint Commissioner (Ct)

2017-12-15Honourable Mr Justice P.D.Audikesavalu2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 15.12.2017 C O R A M THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU W.P.(MD)No.5686 of 2011 and W.M.P.(MD)No.1 of 2011 T.S.Madhavan, Proprietor, M/s.Thulasi Poly Packs, S.F.No.1412, Industrial Estate, S.Vellalapatti, Karur.

... Petitioner Vs.

1.The Joint Commissioner (CT) Trichy Division, Trichy.

2.The Commercial Tax Officer, Karur (East), Karur.

...Respondents

Prayer: Writ Petition filed under Article 226 of the constitution of India, to issue a writ of Mamdamus, directing the first respondent to pass orders on the revision petition dated 04.04.2011 and stay petition dated 28.04.2011 expeditiously. For Petitioner : No appearance For Respondents : Mr.Karthikeyan Additional Government Pleader

O R D E R

This writ petition has been filed by the petitioner for a direction to the first respondent and pass orders on the revision petition dated 04.04.2011 and stay petition dated 28.04.2011. 2.By an order dated 09.05.2011 the Joint Commissioner, Trichy has passed the following order:- "Thiru.T.S.Madhavan, Proprietor, M/s.Thulasi Poly Packs, Karur is informed that the revision petition can be filed against any order passed or proceeding recorded under the TNVAT Act, 2006. But, in this case, the Commercial Tax Office, Karur (East) has neither passed order nor recorded any proceeding under the TNVATAct, 2006. Hence, the Revision Petition https://hcservices.ecourts.gov.in/hcservices/

could not be admitted under Section 54 of the TNVAT Act, 2006. Hence, the Revision Petition filed by him is rejected."

3.Since the revision petition had already been rejected, nothing survives for adjudication in the Writ petition. Accordingly, this writ petition is disposed of. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS-II) /True copy/ Sub Assistant Registrar To 1.The Joint Commissioner (CT) Trichy Division, Trichy.

2.The Commercial Tax Officer, Karur (East), Karur.

+1cc to M/S.Special Government Pleader,SR. 93284 W.P.(MD)No.5686 of 2011 and W.M.P.(MD)No.1 of 2011 15.12.2017 RMK KK/SV MMS/SAR 2/22.01.2018/ 2P- 4C/ https://hcservices.ecourts.gov.in/hcservices/