Kids World Rep By Its Proprietor Kathirvel v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.26661, 26662 & 26664 of 2025 KIDS WORLD, Represented by its Proprietor Kathirvel, 46, MK Nagar, Abidhegapatti, Tirunelveli - 627 012.

... Petitioner Vs.

The State Tax Officer, Commercial Tax Building, Tirunelveli Town, 1st Circle, Assessment Circle, Armed Reserve Line Road, Palayamkottai, Tirunelveli 0 627 002.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records in the order passed on 22.02.2025 by the respondent and quash the same and consequently the direct the respondent to de-freeze 1/4

the current account maintaining with the HDFC Bank in Account No. 50200043277258, Sripuram Branch, Tirunelveli. For Petitioner : Mr.P.Madhan Alexandar For Respondent : Mr.J.K.Jeyaselan Government Advocate

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 22.02.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of course, the petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically. On the petitioner remitting the 10% predeposit of the disputed tax amount and furnishing proof that the appeal has been filed, the attachment made on the petitioner's bank account shall stand lifted immediately.

2/4

3.This writ petition is disposed of accordingly. No costs.

Consequently, connected miscellaneous petitions are closed. 25.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The State Tax Officer, Commercial Tax Building, Tirunelveli Town, 1st Circle, Assessment Circle, Armed Reserve Line Road, Palayamkottai, Tirunelveli 0 627 002.

3/4

G.R.SWAMINATHAN, J.

MGA 25.11.2025 4/4