The Single Judge dismissed a writ petition filed for quashing a tax notice. The Court held that the petition abated because the sole petitioner died and no application was filed to bring legal representatives on record within the limitation period.
Writ petition dismissed as abated; liberty granted to legal representatives to restore the petition.
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: 03.03.2021
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.5356 of 2018 and
W.M.P.No.6577 of 2018
Amar Singh Agarwal ... Petitioner Vs. 1.The Assistant Commissioner (ST), Park Road, Assessment Circle, Erode – 1.
2.The State Government of Tamilnadu,
Rep by its Secretary,
Commercial Taxes Department,
Chennai – 600 009. ... Respondents
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records relating to the notice of the 1st Respondent in CST No.440886/2002-03 dated 28.08.2017 and quash the same.
For Petitioner : Ms.G.Janane For Respondents : Ms.G.Dhanamadhri Government Advocate O R D E R
A Prima facie, this is covered by a decision dated 11.02.2020 in a batch of Writ Petition in W.P.Nos.5342, 5343, 5344, 5354, 5355, 5357 & 5358 of 2018.
2.This writ petition was a part of a batch of the above writ petitions which came to be disposed by an order dated 11.02.2020. It appears this Writ Petition was delinked as the sole petitioner in this Writ Petition had passed away. However, no application/petition has been filed till date to bring in the legal representative of the deceased petitioner on record to pursue with the remedy in this Writ Petition. Thus, this Writ Petition has abated due to efflux of time. It is accordingly liable to the dismissed. However, liberty is given to the legal representative of the deceased petitioner's to restore the present writ petition on the file of the Court for passing appropriate orders as the issue is prima facie https://hcservices.ecourts.gov.in/hcservices/ covered in favour of the writ petition.
3.This Writ Petition is dismissed as abated with the above observations. No costs. Consequently, connected Miscellaneous Petition is also closed.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
jas
To
1.The Assistant Commissioner (ST),
Park Road, Assessment Circle,
Erode – 1.
2. The Secretary,
The State Government of Tamilnadu,
Commercial Taxes Department,
Chennai – 600 009.
+1cc to Mr.G.R.Associates, Advocate, S.R.No. 13502
+1cc to the Special Government Pleader(Taxes), S.R.No.14023
W.P.No.5356 of 2018
and
W.M.P.No.6577 of 2018
PL(CO)
GN(26/03/2021)
1 issue framed by the court
Whether the Writ Petition abated due to the death of the sole petitioner and efflux of time without seeking restoration.
Colour shows how this judgement treated each authority
decision dated 11.02.2020 in a batch of Writ Petition in W.P.Nos.5342, 5343, 5344, 5354, 5355, 5357 & 5358 of 2018Referred¶11
2 provisions across 2 enactments
Amar Singh Agarwal
The Assistant Commissioner (ST), Park Road, Assessment Circle, Erode
The State Government of Tamilnadu
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
