The Court dismissed writ petitions challenging an order regarding sales tax arrears as infructuous, because the arrears had already been paid and a certificate of settlement was produced.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.03.2019
CORAM:
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.Nos.47786 and 47787 of 2006 and
M.P.Nos.1 & 2 of 2006
D.Ananda Kumar .... Petitioner (in W.P.No.47786 of 2006)
M/s.UMW Industries Limited, Post Box No.2038
Bharathy Nagar, Ganapathy, Coimbatore - 641 006. .... Petitioner (in W.P.No.47787 of 2006) Vs. The Commercial Tax Officer, Aavarampalayam Circle, Coimbatore. .... Respondent (in both Writ Petitions)
Prayer in WP No.47786 of 2006 : Writ of certiorari Calling for the records pertaining to the order dated 05.11.2006 made in Na.Ka.No.955/05/A3 on the file of the respondent and quash the same.
PRAYER: Petitions filed under Article 226 of the Constitution of India, praying to issue a writ of certiorarified Mandamus calling for the records pertaining to the order dated 05.10.2006 made in Na.Ka.No.955/05/A3 on the file of the Respondent, and quash the same and to further direct the respondent to pass order on the rectification petition filed by the petitioner.
For Respondents : Mr.M.Hariharan Additional Government Pleader (in both Writ Petitions)
C O M M O N O R D E R
These Writ Petitions have been filed to quash the order dated 05.10.2006 in Na.Ka.No.955/05/A3 on the file of the Respondent. The Impugned Order pertains to arrears of Sales Tax.
2.When the matter came up for hearing today, the learned counsel appearing for the Petitioners submits that nothing survives in the Writ Petitions because the said arrears have been paid.
3.The learned Additional Government Pleader appearing for the Respondent handed over a copy of the proceedings bearing ROC.No.955/2005/A3 dated 28.06.2013 which states that the arrears of the Petitioners have been paid in full and that the Joint Commissioner, Coimbatore has issued a certificate of settlement of arrears in respect thereof.
4.In view of the above facts and circumstances, these Writ Petitions are dismissed as infructuous. There shall be no order as to costs. Consequently, connected M.Ps. are closed.
Sd/Assistant Registrar(CCC) //True copy// Sub Assistant Registrar rrg To
The Commercial Tax Officer, Aavarampalayam Circle, Coimbatore. +1cc to Mr.M.Suresh Kumar, Advocate SR.No.27025 +1cc to Special Government Pleader SR.No.27114
SR(CO) GMY(23/04/2019)
D.Ananda Kumar
M/s.UMW Industries Limited
The Commercial Tax Officer, Aavarampalayam Circle, Coimbatore
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
