Writ petitions challenging sales tax assessment orders for multiple assessment years were listed for withdrawal at the petitioner's request. The court permitted withdrawal and dismissed the petitions as withdrawn, closing connected miscellaneous petitions.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.
WP No. 26835 of 2019 etc. cases
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.01.2024
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P.Nos.26835, 26837, 26838, 26841, 26842, 26843, 26844, 26846 & 26848 of 2019 and W.M.P.Nos.26237, 26239, 26241, 26242, 26245, 26246, 26251, 26255 & 26257 of 2019
M/s.Kawarlal & Co. represented by its Proprietor K.Ramlal Jain, No.27, Raghunayakulu Street, Chennai – 600 003.
.. Petitioner in all petitions
Vs.
The Assistant Commissioner (ST), Park Town Assessment Circle, Station No.48/36, Wavoo Mansion, Rajaji Salai, Chennai – 600 001. .. Respondent in all petitions
Prayer in W.P.No.26835 of 2019: Writ Petition filed under Article 226 of
the Constitution of India praying for issuance of Writ of Certiorari, to call for
the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2017 – 18 dated 12.07.2019 pertaining to the Assessment
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Year 2017-18 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
Prayer in W.P.No.26837 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2013 - 14 dated 12.07.2019 pertaining to the Assessment Year 2013-14 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
Prayer in W.P.No.26838 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2009 - 10 dated 12.07.2019 pertaining to the Assessment Year 2009 - 10 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
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Prayer in W.P.No.26841 of 2019: Writ Petition filed under Article 226 of
the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2012 - 13 dated 12.07.2019 pertaining to the Assessment Year 2012 - 13 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
Prayer in W.P.No.26842 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2011 - 12 dated 12.07.2019 pertaining to the Assessment Year 2011 - 12 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
Prayer in W.P.No.26843 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2010 - 11 dated 12.07.2019 pertaining to the Assessment
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Year 2010 - 11 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
Prayer in W.P.No.26844 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2015 - 16 dated 12.07.2019 pertaining to the Assessment Year 2015 - 16 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
Prayer in W.P.No.26846 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2016 -17 dated 12.07.2019 pertaining to the Assessment Year 2016 - 17 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
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Prayer in W.P.No.26848 of 2019: Writ Petition filed under Article 226 of
the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order on the file of the respondent herein in TIN No.33110320810/2014- 15 dated 12.07.2019 pertaining to the Assessment Year 2014 - 15 and quash the same insofar as the same been issued without jurisdiction against the provisions of law and in total violation of the principles of natural justice and against the fundamental rights guaranteed to the petitioner under the Constitution of India.
For Petitioner in all cases : Mr.S.Baskaran For Respondent in all cases : Mr.M.Venkateswaran Special Government Pleader
COMMON ORDER
(Order of the Court was made by R. Mahadevan, J.)
Based on the letter dated 04.01.2024 given to the Registry by the learned counsel for the petitioner, these writ petitions are listed today under the caption "for withdrawal".
also made an endorsement in the court bundle to that effect. https://www.mhc.tn.gov.in/judis
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3.
(R.M.D., J.) (M.S.Q., J.) 12.01.2024
Index : Yes / No Speaking Order : Yes / No Neutral Citation : Yes / No nsd
To
The Assistant Commissioner (ST), Park Town Assessment Circle, Station No.48/36, Wavoo Mansion, Rajaji Salai, Chennai – 600 001.
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WP No. 26835 of 2019 etc. cases
R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J.
nsd
W.P.Nos.26835, 26837, 26838, 26841, 26842, 26843, 26844, 26846 & 26848 of 2019
12.01.2024
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1 provisions across 1 enactments
M/s.Kawarlal & Co., represented by its Proprietor K.Ramlal Jain
The Assistant Commissioner (ST), Park Town Assessment Circle, Chennai
R. Mahadevan
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
