Three writ petitions filed to quash tax assessment orders were dismissed because the sole petitioner had died and could not contact legal heirs. High Court ruled dismissals with liberty to restore upon request by legal heirs.
Writ petitions dismissed with liberty to restore upon request by the legal heirs of the deceased petitioner.
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 : 07.02.2020
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
M/s. Bhansali Steels, 48, Poonappa Chetty Street, Chennai – 3. ... Petitioner in all W.Ps
The Commercial Tax Officer, Mooremarket South Assessment Circle, Chennai.
... Respondent in all W.Ps
Prayer in W.P. No. 14033 of 2005: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records of the Respondent in TNGST-0360433-2000-2001 dated 20.04.2005 quash the same.
Prayer in W.P. No. 14034 of 2005: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records of the Respondent in TNGST-0360433-2001-2002 dated 20.04.2005 quash the same.
Prayer in W.P. No. 14035 of 2005: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records of the Respondent in TNGST-0360433-1999-2000 dated 20.04.2005 quash the same.
For Petitioner : Mr. S. Ravee Kumar (in all W.Ps) For Respondent : Ms. G. Dhanamadhri (in all W.Ps) Government Advocate
COMMON ORDER
These Writ Petitions have been filed by the Petitioner seeking for the issuance of Writ of Certiorari, to call for the records of the Respondent in TNGST-0360433-2000-2001, TNGST-0360433-2001-2002 and TNGST-0360433-1999-2000 dated 20.04.2005 quash the same.
Sd/-
Assistant Registrar(CS VIII)
//True Copy//
Sub Assistant Registrar
arb To
The Commercial Tax Officer, Mooremarket South Assessment Circle, Chennai.
+3ccs to Mr.S.Ravee Kumar , Advocate SR.No. 10656 +1 cc to Spl Government Pleader Sr.No. 10527
W.P. Nos. 14033 to 14035 of 2005
and W.P.M.P. Nos. 15345 to 15347 of 2005
A.SK(16/03/2020)
M/s. Bhansali Steels
The Commercial Tax Officer, Mooremarket South Assessment Circle, Chennai
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
