Nirmala G v. The Deputy State Tax Officer II
Case brief
What is this about?
Madras High Court writ petition Article 226 certiorari; tax/assessment order dated 22.12.2025, Reference Number ZD 331 225 337 301X/21-22, issued by Deputy State Tax Officer II (formerly Deputy Commercial Tax Officer), Vadapalani Assessment Circle, against deceased assessee J. Meera, proprietrix of M/s. RAMPALACE, who died 18.08.2025 (death certificate issued 13.09.2025; legal heir certificate); petitioners Nirmala G and Suguna Sundari J as legal heirs; show cause notice issued after death; order held unsustainable and set aside; liberty reserved to respondent to proceed against legal representatives; writ petition disposed, miscellaneous petitions closed, no costs; counsel: S.Kabil Dev (petitioners), G. Dhana Madhri, Government Counsel (Tax) (respondent); decided 23-07-2026 by Senthilkumar Ramamoorthy, J.
What did the court decide?
Impugned order dated 22.12.2025 (Reference Number ZD 331 225 337 301X/21-22) set aside; respondent free to initiate proceedings against the legal representatives of late J. Meera; connected miscellaneous petitions (WMP.Nos.29559 & 29560 of 2026) closed; no order as to costs.