Writ petition seeking writ of certiorari quashing revised assessments was closed as petitioner participated in subsequent auction and no further orders were necessary.
None, writ petition closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.7.2016
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
Writ Petition No.25894 of 2003
Mr.Gopi Krishnan Dalmia, Proprietor, M/s.Vinayaka Tea Company, Coonoor. ...Petitioner
Vs 1.The Commercial Tax Officer, Coonoor, Udhagamandalam District. 2.The Coonoor Tea Trade Association, rep.by its Secretary, Coonoor-643101. 3.The Tea Trade Association of Coimbatore, rep.by its Secretary, Coimbatore-29. ...Respondents
PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the second respondent comprised in letters dated 12.8.2003 and 29.8.2003, quash the same as arbitrary and illegal and consequently forbear the respondents from in any manner imposing the revised assessment in respect of principal purchasers, who had issued bogus 'C' Form declaration as mandated under the Central Sales Tax Act, 1956.
For Petitioner : Mr.R.Parthasarathy
For Respondent-1 : Mr.S.Kanmani Annamalai, AGP
For Respondent-2 : Mr.Srinath Sridevan
ORDER
Heard both.
Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
To
The Commercial Tax Officer, Coonoor, Udhagamandalam District.
1 cc to Special Government Pleader, sr.38494
WP.No.25894 of 2003
ca co
kra 27.07.2016
2 provisions across 2 enactments
Mr. Gopi Krishnan Dalmia
The Commercial Tax Officer, Coonoor
The Coonoor Tea Trade Association
T.S.Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
