The petitioner filed a writ petition seeking mandamus to direct the respondent to reconsider a tax assessment. The court held that the representation had already been disposed of, and thus the petition was closed with no costs.
The writ petition stands closed. No costs.
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W.P.No.7918 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.7918 of 2024
M/s.TVL Best Mobiles, Rep. by A.Mohammed Imran, No.16/31, 1st Floor, Sami Street, Egmore, Chennai 600 008.
..Petitioner
Vs.
The Commercial Tax Officer, ICE House Assessment Circle, No.46, Greenways Road, Chennai 600 028.
..Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Mandamus directing the respondent to consider the petitioner's representation dated 27.12.2023 to reduce the tax liability sum of Rs.1,73,10,057/- imposed on petitioner for erroneously calculated turnover of petitioner's old business.
For Petitioner : M/s.S.Kumudha
For Respondent : Mr.V.Prashanth Kiran, Government Advocate.
1/4
W.P.No.7918 of 2024
ORDER
The present writ petition is filed praying for a writ of mandamus directing
the respondent to consider the petitioner's representation dated 27.12.2023.
2. Today, when the matter is taken up for hearing, Mr.V.Prashanth Kiran,
learned Government Advocate would submit that the above representation of the petitioner has been considered and disposed of vide proceedings dated 23.01.2024, a copy of which has also been furnished to the learned counsel for the petitioner. The learned counsel for the petitioner would submit that they have also received the same.
3. In view thereof, nothing survives for further adjudication. The writ petition stands closed. No costs.
08.11.2024
Speaking (or) Non Speaking Order Neutral Citation: Yes/No shk
W.P.No.7918 of 2024
To
The Commercial Tax Officer, ICE House Assessment Circle, No.46, Greenways Road, Chennai 600 028.
W.P.No.7918 of 2024
MOHAMMED SHAFFIQ, J.
shk
W.P.No.7918 of 2024
08.11.2024
3 issues framed by the court
Whether a writ petition needs adjudication when the representation has already been disposed of by the respondent.
whether the statutory requirement for tax assessment was complied with.
whether the petitioner is entitled to a reduction in tax liability.
M/s.TVL Best Mobiles
The Commercial Tax Officer
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
