The High Court of Madras dismissed the writ appeal challenging the Single Judge's order requiring an additional 5% tax deposit to convert an interim stay into an absolute stay in a writ petition filed despite an available statutory remedy.
Appellant granted four weeks to deposit the required 10% of tax amount; appeal dismissed.
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: 30.01.2018
CORAM:
THE HON'BLE MR.JUSTICE K.K.SASIDHARAN AND THE HON'BLE MR.JUSTICE P.VELMURUGAN
W.A.No.1479 of 2016
and C.M.P.No.18380 of 2016
Lanco Infratech Ltd.
Represented by Vice President (Finance & Accounts) Mr.Yogesh Indravadan Shah 25, G.N.Chetty Road, T.Nagar Chennai 600 017. ... Appellant
Vs
The Assistant Commissioner (CT) T Nagar (East) Assessment Circle No.46, Greenways Road Chennai 600 028. ...Respondent
Prayer:- Writ Appeal filed under Clause 15 of Letters Patent Act, to set aside the order passed by this Court in W.M.P.No.28934 of 2016 in W.P.No.17749 of 2014 dated 23.09.2016.
Prayer in W.M.P.No.28934 of 2016:
Petition is filed to modify the order dated 26.07.2016 passed in M.P. No 1 of 2014 in W.P.No.17749 of 2014 on the file of this Hon'ble Court pending W.P.No.17749 of 2014.
W.P.No.17749 of 2014:
Petition is filed to issue a Writ of Certiorari to call for the records of the respondent in Assessment order TIN 33641561488/2012-2013 dated 30.04.2014 and quash the same.
For Appellant : Ms.A.Bakkiyalakshmi For Respondent : Mr.M.Hariharan, Government Advocate (Tax) JUDGMENT (Judgment of the Court was delivered by K.K.SASIDHARAN, J.)
This intra court appeal is directed against the order dated 23 September, 2016 in W.M.P.No.28934 of 2016, whereby and whereunder, the learned Single Judge dismissed the application for modification of the order dated 26 July 2016 in M.P.No.1 of 2014 in W.P.No.17749 of 2014.
To
The Assistant Commissioner (CT) T Nagar (East) Assessment Circle No.46, Greenways Road Chennai 600 028.
W.A.No.1479 of 2016
NRI(CO)
SP(23/02/2018)
2 issues framed by the court
Whether the Single Judge erred in directing additional deposit of tax to make the interim stay absolute.
Whether the writ appeal challenging the discretionary order should be allowed.
1 provisions across 1 enactments
Lanco Infratech Ltd.
The Assistant Commissioner (CT) T Nagar (East)
K.K.SASIDHARAN
P.VELMURUGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
