The High Court of Madras treated a tax revision filed by a dealer against tribunal orders as non-prosecuted due to lack of petitioner interest and delayed filing, dismissing the revision without costs.
Tax case (revision) dismissed. No costs.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.12.2018
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR
Tax Case (Revision) No.1125 of 2006
Tvl.Sri Maruthi Agencies, 22, Ramakrishnan Street, Chennai - 600 079. ... Petitioner -vs1.Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Chennai - 600 104. 2.Appellate Assistant Commissioner (CT)-II, Chennai - 600 108. '3.Deputy Commercial Tax Officer Peddunaickenpet (North), Chennai - 600 001. ... Respondents
Tax Case (Revision) filed under Section 38 of the Tamil Nadu General Sales Tax Act (TNGST Act), 1959 against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Chennai passed in S.T.A.No.1381/2001 and C.O.P.No.339/2001 dated 16.07.2003 for the assessment year 1997-98, against the order of the Appellate Assistant Commissioner (CT)II Station, VI floor, Kuralagam Annexe, Chennai-108 made in A.P.No.164/1999 order dated 3/8/2000 and against the order of the Deputy Commercial Tax Officer, Peddunaickenpet (North) Assistant Circle, Chennai made in Assessment No.and Year TNGST/1140638/97-98 order dated 26/02/99.
For Petitioner : No appearance For Respondents : Mr.V.Haribabu Additional Government Pleader
Order
(Order of the Court was made by T.S.Sivagnanam, J.)
The revision filed by the dealer is directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Chennai passed in S.T.A.No.1381/2001 and C.O.P.No.339/2001 dated 16.07.2003 for the assessment year 199798.
2.The revision case was listed on 04.08.2011 before the Court and it was reported that the learned counsel who had appeared for the petitioner is no more. Therefore, the Registry was directed to send a notice to the revision petitioner. However, the Office report states that the notice is yet to be returned either served or unserved.
3.Considering the fact that the revision was filed in the year 2003, number in the year 2006 and till date no steps were taken by the petitioner, it appears that the petitioner or their successors are not interest in in prosecuting the matter. Hence, the tax case (revision) is dismissed for non-prosecution. No costs.
Sd/Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1.Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Chennai - 600 104.
2.Appellate Assistant Commissioner (CT)-II, Chennai - 600 108. 3.Deputy Commercial Tax Officer Peddunaickenpet (North), Chennai - 600 001.
T.C.(R) No.1125 of 2006
cp[co] srg 25/01/2019
1 provisions across 1 enactments
Sri Maruthi Agencies
Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Chennai
Appellate Assistant Commissioner (CT)-II, Chennai
Deputy Commercial Tax Officer Peddunaickenpet (North), Chennai
T.S.Sivagnanam
N.Sathish Kumar
As recorded by the court registry
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