Court closed a writ petition seeking liberty to file a separate challenge in the Taxation Special Tribunal, as the assessment order underlying the recovery proceedings had already been set aside. No costs awarded.
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: 28.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.40377 of 2006 and M.P.No.2 of 2006
M/s.Global Franchise Architects
India (Pvt) Ltd., (Formerly known as M/s.Pizza
Corner India Pvt Ltd)
Rep. by its Authorized Signatory Mr.G.Murali, No.5/1, Poonamallee High Road,
Dr.Radhakrishnan Nagar, Arumbakkam, Chennai - 600106. ...Petitioner
Vs
The Commercial Tax Officer, Vadapalani I Assessment Circle, 10-C, Razack Garden Road, Chennai - 600106. ...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Mandamus, calling for the records in T/1461164/2001-02, dated 12.10.2006 on the file of the respondent herein, quash the same and consequently forbear the respondent from taking any recovery action pending disposal of O.P.no.172/2004 which has been filed before Hon'ble Tamil Nadu Taxation Special Tribunal, Chennai, and now transferred to this Court, pending as un-numbered Writ Petition.
For Petitioner : Ms.P.Kanthi Visalakshi for Mr.R.Bharanidharan
For Respondent : Mrs.Dhanamadhri, Govt. Advocate O R D E R
The order under challenge in the present writ petition is the consequential recovery proceedings pursuant to the assessment order.
W.A.No.903 of 2007. As such, no effective orders can be passed in the prayer sought for in the present writ petition.
hvk
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
To
The Commercial Tax Officer,
Vadapalani I Assessment Circle,
10-C, Razack Garden Road,
Chennai - 600106.
+1cc to Mr.R.Karthikeyan, Advocate, SR.No.73848/19
+1cc to the Special Govt.Pleader (Taxes), vide SR.No.74941/19
W.P.No.40377 of 2006
and
M.P.No.2 of 2006
Kak(11/10/2019)
1 provisions across 1 enactments
M/s.Global Franchise Architects India (Pvt) Ltd.
The Commercial Tax Officer, Vadapalani I Assessment Circle
M.S. RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
