Writ appeal by the Commercial Tax Officer against a common order in writ petitions. The court was informed that the assessee paid the entire tax amount, so nothing survived for adjudication; the appeal was disposed of with no costs.
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.A.(MD)No.1184 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 17.02.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
AND
THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN
W.A(MD)No.1184 of 2020 and C.M.P(MD)No.6420 of 2020
The Commercial Tax Officer – 1, (Now re-designated as State Tax Officer – 1), Commercial Taxes Building, Madurai Road, Virudhunagar. ... Appellant / Respondent
Vs.
Tvl.Unique Traders, Represented by its Partner, Thiru.T.Muralidharan, No.17/2, Perali Road, Virudhunagar. ... Respondent / Petitioner
Prayer: Writ Appeal filed under Clause 15 of Letters Patent Act to set aside the common order passed in W.P(MD)Nos.10728, 10731 and 10733 of 2010 dated 20.06.2019 and allow the Writ Appeal.
For Appellant : Mr.R.Suresh Kumar Additional Government Pleader
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W.A.(MD)No.1184 of 2020
For Respondent : Mr.A.Chandrasekaran
JUDGMENT
(Judgment of the Court was delivered by G.R.SWAMINATHAN, J.)
Heard the learned Additional Government Pleader.
2.The learned counsel appearing for the respondent informs the
Court that bundle has been taken back by the respondent.
3.The learned Additional Government Pleader submits that the assessee / respondent herein paid the entire tax amount. Nothing survives for further adjudication in this Writ Appeal.
4.This Writ Appeal is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.
[G.R.S., J.] [M.J.R., J.] 17.02.2025
NCC : Yes / No Index : Yes / No Internet : Yes/ No MGA 2/3
W.A.(MD)No.1184 of 2020
G.R.SWAMINATHAN,J.
AND M.JOTHIRAMAN, J.
MGA
W.A(MD)No.1184 of 2020
17.02.2025
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The Commercial Tax Officer – 1 (Now re-designated as State Tax Officer – 1), Commercial Taxes Building, Madurai Road, Virudhunagar
Tvl.Unique Traders, Represented by its Partner, Thiru.T.Muralidharan
G.R.Swaminathan
M.Jothiraman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
