Tvl.Anandha Electricals, Vs The State of Tamil Nadu — Writ and Judicial Review | Madras HC (2025)

Tvl.Anandha Electricals, Vs The State of Tamil Nadu — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Disposed

Issue for consideration

Whether the Tamil Nadu Value Added Tax (Fourth Amendment) Act 2011, being classificatory and/or declaratory in nature, must have retrospective operation (W.P.No.19576 of 2014). +1 more

Ratio / Principle

The Court recorded the stated position of learned State Counsel that the matters stand settled, with a Certificate of Settlement placed before the Court (contents available only as a scanned reproduction).

Key takeaways

Noticing the settlement and that the writ petitioner had made no alternate arrangements, the captioned writ petitions are disposed of as closed recording the stated position of learned State Counsel, with no order as to costs. The merits of the prayers (retrospectivity of the Fourth Amendment Act; quashing of the appellate assessment order) were not adjudicated.ratio¶78

Detailed headnote1 paragraphs

Madras High Court (M. Sundar & K. Govindarajan Thilakavadi, JJ.; order by M. Sundar, J.), 21.02.2025 — W.P.Nos.19576 & 19577 of 2014, Tvl. Anandha Electricals v. State of Tamil Nadu (Commercial Taxes) and others. The writ petitions sought (i) a declaration that the Tamil Nadu Value Added Tax (Fourth Amendment) Act 2011, being classificatory and/or declaratory, must operate retrospectively, and (ii) certiorarified mandamus to quash the appellate order dated 19.05.2014 (A. No. & Year 54/2013 VAT) for AY 2008-09 under the TNVAT Act, 2006 and direct fresh assessment with turnover up to Rs. Fifty Lakhs under Section 3(4) and the balance under Section 3(2) read with Section 3(3). After the petitioner's sole counsel (S.P. Asokan) was reported no more and notice to the petitioner went unanswered, learned State Counsel reported that the matters stand settled and placed a Certificate of Settlement before the Court. Noticing the settlement and that the petitioner had made no alternate arrangements, the Court disposed of the writ petitions as closed recording the State Counsel's position; no order as to costs. No adjudication on merits; no precedent discussed.

W.P.Nos.19576 & 19577 of 2014

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.02.2025

CORAM

THE HONOURABLE MR.JUSTICE M.SUNDAR and THE HONOURABLE MRS.JUSTICE K.GOVINDARAJAN THILAKAVADI

W.P.Nos.19576 & 19577 of 2014

Tvl. Anandha Electricals Represented by its Proprietor Thiru.N.Kaja Mohideen

...Petitioner in both WPs

Vs

The State of Tamil Nadu Represented by The Secretary to Government Commercial Taxes Department Fort St.George, Chennai-600 009.

The Appellate Deputy Commissioner (CT) (FAC) 1, Commercial Taxes Buildings Sub Jail Road, Manjakuppam Cuddalore - 607 001.

The Assistant Commissioner (CT) Vridhachalam Assessment Circle 135, Junction Road, Vridhachalam - 606 001. ...Respondents in both WPs

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W.P.Nos.19576 & 19577 of 2014

Writ Petition No.19576 of 2014 filed under Article 226 of the Constitution of India to issue a Writ of Declaration, declaring that Tamil Nadu Value Added Tax (Fourth Amendment) Act 2011, being classificatory and / or declaratory in nature, must have retrospective operation.

Writ Petition No.19577 of 2014 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records in respect of the Appellate Order Appeal No. & Year 54/2013 VAT dated 19.05.2014 passed by the second respondent in respect of the assessment year 2008-09 under the Tamil Nadu Value Added Tax Act, 2006, quash the same and direct the third respondent to pass a fresh assessment order in respect of the petitioner for the year 2008-09 under the said Act assessing his turnover up to Rupees Fifty Lakhs under Section 3(4) of the Act and the rest of the turnover under Section 3(2) read with Section 3(3) of the Act.

For Petitioner in both WPs : No appearance For Respondents in both WPs : Mr.C.Harsha Raj Special Government Pleader

C O M M O N O R D E R

[Order of the Court was made by M.SUNDAR, J. ,]

Read this in conjunction with and in continuation of earlier proceedings made in previous listing on 04.02.2025 which reads as follows:

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W.P.Nos.19576 & 19577 of 2014

'W.P.Nos.19576 to 19578 of 2014 and

M.P. Nos.1, 1 and 1 of 2014

M.SUNDAR,J., and

K.GOVINDARAJAN THILAKAVADI, J.,

(Order of the Court was made by M.SUNDAR, J.)

Read this in conjunction with and in continuation of earlier proceedings made in the listing on 19.11.2024, which reads as follows:

PROCEEDINGS IN W.P.No.19576 of 2014: 'W.P.No.19576 of 2014

M.SUNDAR,J., and

K.RAJASEKAR, J.,

(Order of the Court was made by M.SUNDAR, J. )

Learned Revenue Counsel Mr.V.Prashant Kiran brings to our notice that Mr.S.P.Asokan, sole counsel on record for the writ petitioner is no more. To be noted, there is no co-counsel on record. Therefore, Registry to issue notice to writ petitioner [without insisting on batta from the respondents] returnable in four weeks, i.e., returnable by 17.12.2024.

2.List on 17.12.2024.'

PROCEEDINGS IN W.P.No.19577 of 2014:

'W.P.No.19577 of 2014

M.SUNDAR,J., and

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W.P.Nos.19576 & 19577 of 2014

K.RAJASEKAR, J.,

(Order of the Court was made by M.SUNDAR, J. )

Learned Revenue Counsel Mr.V.Prashant Kiran brings to our notice that Mr.S.P.Asokan, sole counsel on record for the writ petitioner is no more. To be noted, there is no co-counsel on record. Therefore, Registry to issue notice to writ petitioner [without insisting on batta from the respondents] returnable in four weeks, i.e., returnable by 17.12.2024.

2.List on 17.12.2024.'

PROCEEDINGS IN W.P.No.19578 of 2014: 'W.P.No.19578 of 2014

M.SUNDAR,J., and K.RAJASEKAR, J.,

(Order of the Court was made by M.SUNDAR, J. )

Learned Revenue Counsel Mr.V.Prashant Kiran brings to our notice that Mr.S.P.Asokan, sole counsel on record for the writ petitioner is no more. To be noted, there is no co-counsel on record. Therefore, Registry to issue notice to writ petitioner [without insisting on batta from the respondents] returnable in four weeks, i.e., returnable by 17.12.2024.

2.List on 17.12.2024.'

2. Today, we find that the Registry has sent notice to the petitioner but the same is awaited.

3. List a fortnight hence. List on 18.02.2025.'

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W.P.Nos.19576 & 19577 of 2014

2. Notice has been sent to writ petitioner and the same is awaited but

learned Sate Counsel brings to our notice that the matter has been settled and Certificate of Settlement has been placed before us and a scanned reproduction of the same is as follows:

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3. In the light of the narrative thus far, noticing that the writ petitioner

has not made any alternate arrangements, captioned WPs are disposed of as closed recording the stated position of learned State Counsel. There shall be no order as to costs.

[M.S.,J.] [K.G.T.,J.] 21.02.2025

Index : Yes / No Neutral Citation : Yes / No Speaking order / Non-speaking order mk

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W.P.Nos.19576 & 19577 of 2014

To

The State of Tamil Nadu Represented by The Secretary to Government Commercial Taxes Department Fort St.George, Chennai-600 009.

The Appellate Deputy Commissioner (CT) (FAC) 1, Commercial Taxes Buildings Sub Jail Road, Manjakuppam Cuddalore - 607 001.

The Assistant Commissioner (CT) Vridhachalam Assessment Circle 135, Junction Road, Vridhachalam - 606 001.

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W.P.Nos.19576 & 19577 of 2014

M.SUNDAR, J., and K.GOVINDARAJAN THILAKAVADI, J.,

mk

W.P.Nos.19576 & 19577 of 2014

21.02.2025

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