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.
2024:MHC:3764
W.P.Nos.6770 to 6772 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
W.P.Nos.6770 to 6772 of 2012 and M.P.Nos.1,1 and 1 of 2012
Tvl.Mutha Marketing Agency, represented by its Proprietrix, Ms.R.Manjubai 423, Mint Street, Chennai - 600 079.
.. Petitioner in W.P.Nos.6770 and 6771 of 2012
M/s.Sha Fusaji Megaraj represented by Mr.Shanthilal M.Jain Legal Heir, No.24, Perumal Mudali Street,
Chennai – 600 079.
.. Petitioner in W.P.No.6772 of 2012
Vs
.. Respondents in W.P.Nos.6770
and 6771 of 2012
1
W.P.Nos.6770 to 6772 of 2012
.. 1st Respondent in W.P.No.6772 of 2012
.. Respondents in the above W.Ps
COMMON PRAYER: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus calling for the records on the files of the 3rd respondent in Rc.No.7714/2010/C3 and 7812/2010/C3, all dated 12.1.2012 and quash the same in sofar as the assessment years 1993-94 and 1994-95 are concerned and further direct the 3rd respondent to issue certificate in accordance with Section 8 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006 being Act 27 of 2006.
In all W.Ps
For Petitioner : No appearance
For Respondents : Mr.V.Prashanth Kiran Additional Government Pleader - R1 & R3 R2- Tribunal
C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH.,J)
Notice was directed to be issued to the petitioners and
Mr.Rajavelu, learned counsel had undertaken to issue notice to them and
2
W.P.Nos.6770 to 6772 of 2012
obtain instructions.
appearance for the petitioners and the following order was passed:
Registry to print the name of the petitioner as the communication addressed to the petitioner by Mr.Rajavelu, learned counsel has been returned with the endorsement 'No such person'. He submits that he will file an Affidavit of service in the Registry.
2. List on 04.11.2024 under the caption 'for dismissal'.
Writ Petitions and the connected Miscellaneous Petitions are dismissed
for non-prosecution. No costs.
[A.S.M., J] [G.A.M., J] sl 05.11.2024 Index:Yes/No Speaking order Neutral Citation:Yes
To
3
W.P.Nos.6770 to 6772 of 2012
Dr.ANITA SUMANTH,J. AND G.ARUL MURUGAN,J.
sl
W.P.Nos.6770 to 6772 of 2012 and M.P.Nos.1,1 and 1 of 2012
05.11.2024
4
Tvl.Mutha Marketing Agency
M/s.Sha Fusaji Megaraj
The Commercial Tax Officer
The Sales Tax Appellate Tribunal
The Joint Commissioner (CT), Chennai
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
