The Madras High Court dismissed a writ petition for default due to the non-appearance of the petitioner, overlooking a prayer to quash tax demand-arrears and prohibit recovery.
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 OF MADRAS
DATED: 16.07.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.11228 of 2009 and M.P.Nos.1 & 2 of 2009
The Madras Aluminium Company Limited Post Box No.4, Mettur Dam, Salem District – 636 402 represented by its authorized signatory C.Prabhakaran
...Petitioner
Vs
7.The Branch Manager Karur Vysa Bank Mettur Dam, Salem District
8.The Branch Manager Indian Bank Mettur Dam, Salem District ...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorarified Mandamus, calling for the records comprised in the proceedings of the first respondent in R.P.No.3/08-09 A4 dated 29.04.2009 and the consequential order bearing No.R.P5/2008/2009 A4 dated 21.05.2009 received on 17.06.2009 and quash the same as arbitrary and illegal thereby raising the attachment and the payment out to the 1st respondent from the petitioner's bank accounts with respondents 5 to 8 and consequently issue a Mandamus to the respondents 1 & 2 herein from in any manner taking recovery proceedings for the arrears of Sales Tax pending final adjudication of the demands pending on the file of the 3rd & 4th respondent herein.
For Petitioner : No appearance For Respondents 1 to 4 : Mrs.Dhanamadhri For Respondents 5 to 8 : No appearance
When the matter was listed on 24.06.2019, there was no representation for the petitioner. Hence, the matter came to be listed today, under the caption 'for dismissal'. Even today, there is no representation for the petitioner. Hence, the Writ Petition is dismissed for default. No costs. Consequently, connected Miscellaneous Petitions are also closed.
Sd/-
Assistant Registrar(CS-IV)
//True copy//
Sub Assistant Registrar
kan
To
1.The Assistant Commissioner Commercial Taxes (FAC) Omallur Salem District. 2.The Secretary to Government Commercial Taxes Department Government of Tamil Nadu Chennai.
7.The Branch Manager Karur Vysa Bank Mettur Dam, Salem District
+1cc to Government Pleader SR.No.60881
W.P.No.11228 of 2009 and M.P.Nos.1 & 2 of 2009
PP(CO) GMY(26/08/2019)
The Madras Aluminium Company Limited
The Assistant Commissioner Commercial Taxes (FAC) Omallur Salem District
M.S. RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
