The Madurai Bench of the Madras High Court allowed two Cross Miscellaneous Petitions seeking condonation of delay in filing writ appeals. The court condoned a 23-day delay on a conditional order.
Condonation of 23 days delay in filing writ appeals on condition of paying Rs.500 costs.
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.
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction )
Friday, the Twenty Fourth day of March Two Thousand Seventeen
PRESENT
The Honble Mr.Justice T.S.SIVAGNANAM and The Honble Mr.Justice P.VELMURUGAN CMP(MD) Nos.2704 and 2705 of 2017 IN WA(MD) Nos.SR11454 and 11450 of 2017
M/S.SJ COMPUTERS
REP BY ITS PROPRIETOR S.SIVA ... PETITIONER / APPELLANT IN BOTH PETITIONS
THE DEPUTY COMMERCIAL TAX OFFICER, TIRUCHENDUR ASSESSMENT CIRCLE, TIRUCHENDUR. ... RESPONDENT / RESPONDENT
IN BOTH PETITIONS
PRAYER IN CMP(MD) Nos.2704 / 2017:-
Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to condone the delay of 23 days in filing the present Writ appeal in WA(MD).SR.No.11454 of 2017.
PRAYER IN WA(MD) Nos.SR11454/2017:-
to set aside the order of the Learned Judge passed in WP(MD) No.239/2017 dated 19.01.2017.
PRAYER IN WP(MD)No.239/17:-
Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, calling for the records in TIN 33475902768/2013-14 dated 11.04.2016 and quash the same as illegal and arbitrary and against the provisions of the TNVAT Act 2006 and direct the respondent to pass assessment order afresh after affording an opportunity of being heard to the petitioner as contemplated under section 22(4) of the Tamil Nadu Value Added Tax Act.
PRAYER IN CMP(MD) Nos.2704 / 2017:-
to condone the delay of 23 days in filing the present Writ appeal in WA(MD)No.11450 of 2017
PRAYER IN WA(MD) Nos.SR11450/2017:-
to set aside the order of the Learned Judge passed in WP(MD) https://hcservices.ecourts.gov.in/hcservices/ No.238/2017 dated 19.01.2017.
PRAYER IN WP(MD)No.238/17:-
Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in TIN 33475902768/2014-15 dated 11.04.2016 and quash the same as illegal and arbitrary and against the provisions of the TNVAT Act 2006 and direct the respondent to pass assessment order afresh after affording an opportunity of being heard to the petitioner as contemplated under section 22(4) of the Tamil Nadu Value Added Tax Act.
ORDER : These petitions coming on for orders upon perusing the petition and the affidavits filed in support thereof and upon hearing the arguments of Mr.S.KARUNAKAR, Advocate for the petitioner and of Mr.R.KARTHIKEYAN, Additional Government Pleader, on behalf of the Respondent, the court made the following order:-
Order of the Court was made by T.S.SIVAGNANAM,J
These petitions seeking to condone the delay of 23 days in filing appeals are allowed and the delay is condoned, on condition that the petitioner shall pay a sum of Rs.500/-, each, within a period of one week from today, to the credit of Indian Bank Savings Account No.6514082295, operated by the Registrar [Administration], for the purpose of removal of Seemai Karuvelam Trees. It is made clear that if the cost is not paid by the petitioner within the time stipulated in this order, the present Miscellaneous Petitions shall stand dismissed automatically without any further to this Court.
24/03/2017
/ TRUE COPY /
Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023.
TO
THE DEPUTY COMMERCIAL TAX OFFICER, TIRUCHENDUR ASSESSMENT CIRCLE, TIRUCHENDUR.
JAM/28.03.17 /PM-PN/SAR 4/ 2p-2c ORDER IN CMP(MD) Nos.2704 and 2705 of 2017 IN WA(MD) Nos.SR11454 and 11450 of 2017 Date :24/03/2017
M/S.SJ COMPUTERS
S.SIVA
THE DEPUTY COMMERCIAL TAX OFFICER, TIRUCHENDUR ASSESSMENT CIRCLE, TIRUCHENDUR
T.S.SIVAGNANAM
P.VELMURUGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
