A commercial taxes writ petition challenging a settlement demand was found infructuous because the petitioner settled the demand under the Samadhan scheme and received a Form-V certificate of settlement on 11.12.2023; the court closed the petition without costs.
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2024:MHC:3200
W.P.No.30003 of 2002
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.08.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
and
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
W.P.No.30003 of 2002
M/s.T.Thangavel Chettiyar,
T.Muthusamy Chettiyar Bhavani Road Perundurai.
.. Petitioner
vs
Commercial Taxes (CTSMR)
Commissioner of Commercial Taxes,
Chepauk
Chennai 600 005.
Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the first respondent in reference No.N1/72352/96 in SMR Number 80/97 and quash the impugned order dated 20.02.2002 and further restore the order of the second respondent in A.P.54/96 dt 31.07.1996.
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For Petitioner : Mr.C.Subramanian for M/s.Chandran Karuppiah & Ramani For Respondents : Mr.C.Harsha Raj Additional Government Pleader
ORDER
(Order of the Court was made by Dr.ANITA SUMANTH.,J)
Both Mr.C.Subramanian, learned counsel appearing for
M/s.Chandran Karuppiah & Ramani, learned counsel for the petitioner and Mr.C.Harsha Raj, learned Additional Government Pleader for the Commercial Taxes Department would accede to the position that the present writ petition is infructuous as the petitioner/assessee has settled the demand by way of an application made before the authorities under the Samadhan scheme and Form-V that deals with the certificate of settlement has been issued on 11.12.2023.
No costs.
[A.S.M., J] [G.A.M., J] 22.08.2024
Index:Yes/No Speaking Order Neutral Citation:Yes mpl
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W.P.No.30003 of 2002
To
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W.P.No.30003 of 2002
DR. ANITA SUMANTH,J. and G. ARUL MURUGAN.,J
mpl
W.P.No.30003 of 2002
22.08.2024
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1 provisions across 1 enactments
M/s.T.Thangavel Chettiyar, T.Muthusamy Chettiyar Bhavani Road Perundurai
The Joint Commissioner of Commercial Taxes (CTSMR), Commissioner of Commercial Taxes, Chepauk, Chennai 600 005
The Appellate Assistant Commissioner (CT) Erode
The Commercial Taxes Officer Perundurai, Erode District
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
