The High Court dismissed a writ petition challenging assessment proceedings as withdrawn by the petitioner. No substantive legal analysis was provided as the matter was disposed of procedurally.
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.
W.P.No.24026 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 28.04.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.24026 of 2021 and WMP.No.25340 of 2021
M/s.M.R.BalaguruNadar Brandy Shop, Rep. by its Proprietor - N.Palanisamy Aatrangarai Street, Nallathur, Nedungadu - 609 603, Karaikal District.
... Petitioner
Vs
Karaikal District. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records on the file of the 2nd respondent in its impugned proceedings made in No.34900005206/CTO-KKL/2020-2021/350 dated 14.06.2021 quash the same as illegal and further direct the 1st respondent to pass appropriate orders on the representation made by the petitioner dated 16.12.2020.
W.P.No.24026 of 2021
For Petitioner : Ms.R.Hemalatha
Dr.ANITA SUMANTH,J.
For Respondents : Mr.R.Sreedhar Additional Government Pleader (Pondy)
O R D E R
In light of endorsement made by the learned counsel on record for the
petitioner, this Writ Petition and the connected Miscellaneous Petition are
dismissed as withdrawn. No costs.
28.04.2023
Index : Yes / No Speaking/non-speaking Order Neutral Citation: Yes/No sl
To
1.The Commissioner of Commercial Tax, Government of Puducherry, Puducherry.
2.The Assistant Commercial Tax Officer, Commercial Taxes Department, Karaikal, Karaikal District.
W.P.No.24026 of 2021 and WMP.No.25340 of 2021
M/s.M.R.BalaguruNadar Brandy Shop
The Commissioner of Commercial Tax, Government of Puducherry
The Assistant Commercial Tax Officer, Commercial Taxes Department, Karaikal
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
