No appearance filed for the petitioner. The High Court dismissed the writ petitions for non-prosecution, along with connected miscellaneous petitions.
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.
and M.P.(MD) No.1 and 1 of 2012
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 05.11.2019 CORAM: THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE R.THARANI
W.P.(MD) Nos.654 and 655 of 2012 and M.P.(MD) No.1 and 1 of 2012
Tvl.Sri Lakshmi Service Centre, Rep. by its Partner, B.Selvakumar, No.155/89, Gandhi Adigal Salai, Kumbakonam. ... Petitioner in both the Petitions -vs-
1.The State of Tamilnadu, Rep. by the Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai – 600 009. 2.The Commercial Tax Officer, Kumbakonam II Assessment Circle,
Kumbakonam. ... Respondents in both Petitions
PRAYER in W.P.(MD) No.654 of 2012: Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records of the Second Respondent in TIN 33053961932/2010-2011, dated 31/10/2011 and quash the same.
PRAYER in W.P.(MD) No.655 of 2012: Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Declaration, declaring that Tamilnadu Value Added Tax (Fourth Amendment) Act 2011, being clarificatory and/or declaratory in nature, must have retrospective operation.
For petitioner in both Petitions : No appearance For Respondents in both Petitions : Mr.S.Angappan Government Advocate
COMMON ORDER
[Order of the Court was made by T.S.SIVAGNANAM, J.]
None appears for the petitioner. Hence, these Writ Petitions https://hcservices.ecourts.gov.in/hcservices/
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and M.P.(MD) No.1 and 1 of 2012
are dismissed for non-prosecution. Consequently, connected Miscellaneous Petitions are also dismissed. No costs.
Assistant Registrar (CS-III)
// True Copy //
Sub Assistant Registrar(CS)
sj
To
1.The Secretary to Government, Commercial Taxes Department, State of Tamilnadu, Fort St. George, Chennai – 600 009.
2.The Commercial Tax Officer, Kumbakonam II Assessment Circle, Kumbakonam.
W.P.(MD) Nos.654 and 655 of 2012 05.11.2019
KM/(25.11.2019) 2P 3C
2/2
Tvl. Sri Lakshmi Service Centre, Rep. by B. Selvakumar
The State of Tamilnadu
The Commercial Tax Officer, Kumbakonam II Assessment Circle
T.S. Sivagnanam
R. Tharani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
