Government petitioners sought condonation of a 1249-day delay in re-presenting a writ appeal against an order dated 04.03.2021. The court found the reasons satisfactory but imposed costs of Rs.10,000 payable to the High Court Legal Services Committee, failing which the petition stands dismissed automatically.
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.
C.M.P.(MD) No.19616 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 10.12.2025
CORAM:
THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN and THE HONOURABLE MR.JUSTICE K.K.RAMAKRISHNAN
C.M.P.(MD) No.19616 of 2025 in
W.A.(MD) SR No.25282 of 2022
1.The Commissioner of Commercial Taxes O/o.The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai-600 005
3.The No.1 Joint Sub – Registrar O/o.No.1 Joint Sub – Registrar Muthoorani Mudukku Lane Karaikudi, Sivagangai District-630 001 ... Petitioners
-vs-
1.M.Saraswathy 2.V.Muthu ... Respondents _____________ Page 1 of 5_
PRAYER:
C.M.P.(MD) No.19616 of 2025
PRAYER: Petition filed under Order 9(4) of the A.S.Rules to condone the delay of 1249 days in re-presenting the above writ appeal as against the order dated
04.03.2021, passed in W.P.(MD) No.5518 of 2020.
For Petitioners : Mr.J.Ashok Additional Government Pleader
O R D E R
[Order of the Court was made by DR.G.JAYACHANDRAN, J.]
This civil miscellaneous petition has been filed seeking to condone the delay of 1249 days in re-presenting the above writ appeal.
2. We are satisified with the reasons stated in the accompanying affidavit. However, we are of the view that the delay of 1249 days could be condoned upon certain terms.
3. Accordingly, this civil miscellaneous petition is allowed and the delay of 1249 days in re-presenting the above writ appeal is condoned subject to payment of cost of Rs.10,000/- (Rupees ten thousand only) payable by the petitioners to the High Court Legal Services Committee, attached to the
Page 2 of 5
C.M.P.(MD) No.19616 of 2025
Madurai Bench of Madras High Court, Madurai, on or before 07.01.2026. Failing which, this civil miscellaneous petition will stand dismissed automatically without further reference to this Court.
[G.J., J.] [K.K.R.K., J.] 10.12.2025
NCC : Yes / No Index : Yes / No Internet : Yes / No
Note to Office:
Mark a copy of this order to the Officer In-charge, High Court Legal Services Committee, Madurai Bench of Madras High Court, Madurai.
krk
To:
1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.
2.The Commercial Tax Officer, Karaikudi Assessment Circle, Commercial Tax Office, 50/52, Jawahar Street, Karaikudi, Sivagangai District-630 001.
_____________ Page 3 of 5_
C.M.P.(MD) No.19616 of 2025
Page 4 of 5
C.M.P.(MD) No.19616 of 2025
DR.G.JAYACHANDRAN, J. AND K.K.RAMAKRISHNAN, J.
krk
C.M.P.(MD) No.19616 of 2025 in W.A.(MD) SR No.25282 of 2022
10.12.2025
_____________ Page 5 of 5_
1 issue framed by the court
Whether the delay of 1249 days in re-presenting the writ appeal should be condoned?
1 provisions across 1 enactments
The Commissioner of Commercial Taxes
The Commercial Tax Officer Karaikudi Assessment Circle
The No.1 Joint Sub - Registrar
M.Saraswathy
V.Muthu
G.Jayachandran
K.K.Ramakrishnan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
