The High Court at Madras dismissed two withdrawn writ petitions filed by the petitioner seeking to challenge commercial tax assessment and certain state notifications. The court granted no relief.
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 Nos.5757 and 5758 of 2001
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.04.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P Nos.5757 & 5758 of 2001
Sri Karpagambal Mills Ltd., Cholapuram South
Represented by Managing Director.
.. Petitioner in both W.Ps
-vs-
Prayer in W.P.No.5757 of 2001: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the file of the third respondent in CST.524211/97-98 dated
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W.P Nos.5757 and 5758 of 2001
31.01.2001 and quash the assessment order dated 31.01.2001 in CST.524211/97-98 under the Central Sales Tax Act.
Prayer in W.P.No.5758 of 2001: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration to declare the Notification No.G.O.Ms.No.75, CT & RE dated 05.03.1997 and G.O.Ms.No.108, CT & RE dated 07.04.1998 declaring the portion of the notification to the effect that "the dealer does not have any branch transfer or consignment transfer during the year" is wrong, illegal, unconstitutional and violative of Article 301 and 304 and Article 14 and 19 of the Constitution of India.
In Both W.Ps.
For the Petitioner : Mr.B.Sivaraman For the Respondents : Mr.M.Venkateswaran Special Government Pleader (Taxes)
ORDER
(Made by the Hon'ble Chief Justice)
We have heard Mr.B.Sivaraman, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader (Taxes) for the respondents.
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W.P Nos.5757 and 5758 of 2001
Registry for withdrawal of the writ petitions. Learned counsel is present and requests for withdrawal of the writ petitions.
(S.V.G., CJ.) (J.S.N.P., J.) 02.04.2024 Index : Yes/No Neutral Citation : Yes/No
kst
To
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W.P Nos.5757 and 5758 of 2001
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
(kst)
W.P Nos.5757 & 5758 of 2001
02.04.2024
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1 provisions across 1 enactments
Karpagambal Mills Ltd.
State of Tamil Nadu
Sanjay V. Gangapurwala
J. Sathya Narayana Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
