Petitioners sought to quash a notification amending commercial tax entries applicable to their hotels and direct a refund. The court listened to submissions and withdrew as the counsel for petitioners requested withdrawal of writ petitions.
Writ petitions dismissed as withdrawn.
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: 25.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.Nos.1232 and 1233 of 2013 and M.P.Nos.3 and 3 of 2013
The Master Club Rep. by its Proprietor, Mr.K.P.Krishnaswamy, No.86/1, R.No.26/2011, Kalaignar nagar, Thandam Palayam, Erode District. ... Petitioner in W.P.No.1232 of 2013 M/s.Kongu Bar & Hotels Rep. by its Proprietor, Mr.K.P.Krishnaswamy, Masinagudi, Nilgiris District. ... Petitioner in W.P.No.1233 of 2013 Vs
Common Prayer: Writ Petition filed under Article 226 of the Constitution of India to pass an order of Writ of Certiorarified Mandamus, calling for the records of impugned notification in
G.O.Ms.47/27.03.2012 w.e.f. 01.04.2012 issued by the 1st respondent which has brought about an amendment to entry 1 and 2 of second schedule of the Act and quash the same, insofar as the petitioners' Hotels are concerned, and consequently direct the 3rd respondent in respective WPs, to refund the amount paid by the petitioner as per the impugned notification.
For Petitioner : Mr.P.Chandrasekar in both W.Ps.
For Respondent : Mr.V.Haribabu in both W.Ps. Additional Government Pleader
COMMON ORDER
Today, when the matters are taken up for consideration, the learned counsel for the petitioners in both writ petitions seeks permission of this Court to withdraw the writ petitions. He has also made an endorsement to that effect.
+1cc to the Government Pleader, S.R.No. 53503
W.P.Nos.1232 and 1233 of 2013 and M.P.Nos.3 and 3 of 2013
RSI(CO) GN(23/07/2019)
The Master Club Rep. by its Proprietor, Mr.K.P.Krishnaswamy
M/s.Kongu Bar & Hotels Rep. by its Proprietor, Mr.K.P.Krishnaswamy
The State of Tamil Nadu Rep. by its Secretary to Government, Department of Commercial Taxes
The Commissioner of Commercial Taxes
The Commercial Tax Officer, Commercial Taxes Department, Gudalur
The Commercial Tax Officer, Commercial Taxes Department, Nasinagudi
M.S. RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
