A batch of writ appeals and petitions challenging entertainment tax orders were dismissed as abated due to the death of the managing director of the appellant theatre company, with liberty to revive if a new partner steps forward.
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W.A.No.194 of 2016 etc., batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.10.2024
CORAM
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.A.No.194 of 2016 and W.P.Nos.11870, 31534 & 38521 of 2016 and 191 & 5058 of 2017
and
C.M.P.No.2921 of 2016 and W.M.P.Nos.10239, 10240, 27374 & 33005 of 2016 and W.M.P.Nos.182, 5341 & 5342 of 2017
M/s.Balaji Theatre, Represented by its Managing Partner R.Kaliyaperumal @ Perumal, No.118, Kamarajar Salai, Puducherry - 11.
... Appellant & Petitioners in all cases
-Vs-
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W.A.No.194 of 2016 etc., batch
... Respondents
in W.A.No.194 of 2016
... Respondents in W.P.No.11870 of 2016
... Respondents in W.P.No.31354 of 2016
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W.A.No.194 of 2016 etc., batch
PRAYER in W.A.No.194 of 2016 : Appeal filed under Clause 15 of Letters Patent, to set aside the order in W.P.No.4671 of 2016 dated 16.02.2016.
COMMON PRAYER in WRIT PETITIONS : Writ Petitions filed under Article 226 of Constitution of India praying for issuance of Certiorari, to call for the records of the third respondent herein in respective petitions in passing of the impugned order by the third respondent in his proceedings in No.1516/OM/Revenue/Ent-Tax/2015-16 dated 22.03.2016, 01.09.2016, 24.10.2016, 26.12.2016 and 17.02.2017 respectively and quash the same
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W.A.No.194 of 2016 etc., batch
For Appellant & Petitioner : Mr.P.Dinesh Kumar in all cases For Respondents : Mr.J.Kumaran Addl. Govt. Pleader for R1 and R2 in all cases and R4 & R5 in W.P.No.38521 of 2016 and 191 & 5058 of 2017
Mr.M.Gopi for Mr.T.M.Naveen for R3 in all cases
C O M M O N J U D G M E N T
(Judgment of the Court was delivered by R.SURESH KUMAR, J.)
It is submitted that the writ appeal and writ petitions are of the year 2016 and 2017. It is also brought to our notice by the learned representing counsel appearing for the appellant / writ petitioner that, the appellant / writ petitioner is no more, i.e., Managing Director of the Theatre is no more, therefore, he could
not get any further instructions despite efforts have been taken in this regard.
Petitions are dismissed as abated with a liberty to the appellant / writ petitioner to revive the same in case on behalf of the appellant / writ petitioner if any one comes forward as a Partner or Managing Partner to restore these cases and to
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W.A.No.194 of 2016 etc., batch
get along with the same in future. No costs. Consequently, connected miscellaneous petitions are closed.
(R.S.K., J.) (C.S.N., J.)
23.10.2024
NCC : Yes / No Index : Yes / No Speaking Order : Yes / No
vji
To
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W.A.No.194 of 2016 etc., batch
R.SURESH KUMAR, J. and C.SARAVANAN, J.
vji
W.A.No.194 of 2016 and W.P.Nos.11870, 31534 & 38521 of 2016 and 191 & 5058 of 2017 and C.M.P.No.2921 of 2016 and W.M.P.Nos.10239, 10240, 27374 & 33005 of 2016 and W.M.P.Nos.182, 5341 & 5342 of 2017
23.10.2024
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1 issue framed by the court
Whether the writ appeal and writ petitions abate upon the death of the managing director of the appellant company.
2 provisions across 2 enactments
M/s.Balaji Theatre, Represented by its Managing Partner R.Kaliyaperumal @ Perumal
The Union Territory of Puducherry, Represented by its Chief Secretary, Secretariat, Puducherry
The Secretary, Local Administration Department, Government of Puducherry, Puducherry
The Commissioner-cum-Entertainment Officer, Oulgarpet Municipality, Puducherry - 5
R.SURESH KUMAR
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
