The High Court of Madras disposed of anappeal filed underClause 15 of the Letters Patent challenging a previous order not pressed by the appellant's counsel.
Appeal and connected miscellaneous petition dismissed as not pressed.
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 : 05.06.2017
CORAM
THE HONOURABLE MR.JUSTICE RAJIV SHAKDHER And THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
W.A.No.587 of 2017 and C.M.P.No.8226 of 2017
1 Tvl.Multicity Digital Consortium Pvt Ltd rep by Director T.K.Arjunaan No.124 2nd Floor Ramasamy Layout DPF Street Pappanaickenpalayam Coimbatore- 641037 ... Appellant/Petitioner Vs 1 The Commercial Tax Officer (Enforcement) Roving Squad-I Coimbatore 2 The Assistant Commissioner (CT) Thudiyalur Assessment circle Coimbatore 3 The Special Commissioner and Commissioner of Commercial Taxes Ezhilagam Chepauk Chennai-05 4 The Joint Commissioner (Enforcement) Commercial Taxes Department Coimbatore ... Respondents/Respondents APPEAL filed under Clause 15 of the Letters Patent, to set aside the order of this Honourable Court in WP.No.10128 of 2017 dated 27.04.2017.
Wp Prayer:10128 of 2017 filed under article 226 of the Costitution of India to issue a writ of certiorari calling for the records on the file of the Ist Respondent in GDR.44596 of 2017-18 or Nil 2016-17 dated 12.04.2017 and quash the same as being without jurisdiction and authority of law and contrary to the circular issued by the 3rd respondent in circular No.33 of 2014/Q4/7752/2014 dated 17.07.2014.
For Appellant : Mr.P.Rajavelu
JUDGMENT
(Judgment of the Court was delivered by RAJIV SHAKDHER,J.)
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
sl
To
1 The Commercial Tax Officer
(Enforcement) Roving Squad-I Coimbatore
2 The Assistant Commissioner
(CT) Thudiyalur Assessment circle
Coimbatore
3 The Special Commissioner and
Commissioner of Commercial Taxes Ezhilagam
Chepauk Chennai-05
4 The Joint Commissioner
(Enforcement) Commercial Taxes Department
Coimbatore
+1cc to the Government Pleader, S.R.No.39995
W.A.No.587 of 2017
and C.M.P.No.8226 of 2017
PVS(CO) CS/28/06/17
2 provisions across 2 enactments
1 Tvl.Multicity Digital Consortium Pvt Ltd
1 The Commercial Tax Officer (Enforcement) Roving Squad-I Coimbatore
2 The Assistant Commissioner (CT) Thudiyalur Assessment circle Coimbatore
3 The Special Commissioner and Commissioner of Commercial Taxes Ezhilagam Chepauk Chennai-05
4 The Joint Commissioner (Enforcement) Commercial Taxes Department Coimbatore
RAJIV SHAKDHER
R SURESH KUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
