Dismissed¶44

Tvl.Kumar Sago Factory v. the Deputy Commercial Tax

Madras HC21 Feb 2025WP/27736/2007

Case brief

AI extract

What is this about?

Madras High Court, 21.02.2025, W.P.Nos.27736 & 27737 of 2007 (Tvl. Kumar Sago Factory v. Deputy Commercial Tax Officer, Harur): certiorari petitions under Article 226 against TNGST.3340982/2004-05 and TNGST.3340982/2003-04 orders dated 28.06.2007 dismissed for default / non-prosecution after demise of sole counsel R.Senniappan, notice to petitioner returned 'left', and repeated non-appearance (listings 12.12.2024 to 06.02.2025); notice to respondent without batta deemed sufficient; connected M.P.Nos.1 & 1 of 2007 closed; no order as to costs.

What did the court decide?

Both the captioned Writ Petitions (W.P.Nos.27736 & 27737 of 2007) are dismissed for default / non-prosecution; consequently, the connected miscellaneous petitions (M.P.Nos.1 & 1 of 2007) are closed; there shall be no order as to costs. ¶44

Tvl.Kumar Sago Factory Vs the Deputy Commercial Tax — Writ and Judicial Review | Madras HC (2025)

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W.P.Nos.27736 & 27737 of 2007

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 21.02.2025

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CORAM

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THE HONOURABLE MR.JUSTICE M.SUNDAR and

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THE HONOURABLE MRS.JUSTICE K.GOVINDARAJAN THILAKAVADI

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W.P.Nos.27736 & 27737 of 2007 and

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M.P.Nos.1 & 1 of 2007

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Tvl. Kumar Sago Factory Represented by its Partner Mr.Illangkumar

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...Petitioner in both WPs

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The Deputy Commercial Tax Officer Harur.

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...Respondent in both WPs

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Writ Petition No.27736 of 2007 filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records on the files of the respondent herein in TNGST.3340982/2004-05 dated 28.06.2007 and quash the same.

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Writ Petition No.27737 of 2007 filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records on the files of the respondent herein in TNGST.3340982/2003-04 dated 28.06.2007 and quash the same.

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Page Nos.1/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.27736 & 27737 of 2007

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

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C O M M O N O R D E R

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

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Read this in conjunction with and in continuation of earlier

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proceedings made in the previous listing on 14.11.2024 which reads as

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follows:

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Proceedings in W.P.No.27736 of 2007:

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'W.P. No.27736 of 2007 and M.P. No.1 of 2007

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

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

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In the captioned writ petition, Thiru.R.Senniappan is the lone counsel on record for writ petitioner. Today, we are informed that Thiru.R.Senniappan is no more. We are also further informed that no counsel has come forward to file vakalatnama or represent the writ petitioner saying they have instructions. To be noted, as already alluded to supra, Thiru.R.Senniappan is the lone counsel on record and there is no other co-counsel or juniors on record. Therefore, with the intention of giving opportunity to the writ petitioner, Registry is directed to send notice to the writ petitioner (without insisting on batta from the respondent) and the notice shall be returnable in four weeks i.e., returnable by 12.12.2024.

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List on 12.12.2024.'

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Page Nos.2/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.27736 & 27737 of 2007

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Proceedings in W.P.No.27737 of 2007:

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'W.P. No.27737 of 2007 and M.P. No.1 of 2007

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

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

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2. Pursuant to aforementioned proceedings, Registry has sent notice

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to writ petitioner but the same has been returned with postal acknowledgment 'left'. To be noted, thereafter, there have been multiple listings on 12.12.2024, 19.12.2024, 09.01.2025, 23.01.2025 and 06.02.2025. This Court is informed that writ petitioner has not made any alternate arrangements.

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Page Nos.3/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.27736 & 27737 of 2007

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3. Considering the facts and circumstances of the case and nature of

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the matter, we find that notice to respondent sent without insisting on batta

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will suffice and it may not be necessary to resort to substituted service.

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In this view of the matter, both the captioned Writ Petitions are dismissed for default / non-prosecution. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

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

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The Deputy Commercial Tax Officer Harur.

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Page Nos.4/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.27736 & 27737 of 2007