The Commissioner Of Commercial ... vs Tvl.Jay Trading Co.

Citation : 2022 Latest Caselaw 14807 Mad
Judgement Date : 5 September, 2022

Madras High Court
The Commissioner Of Commercial ... vs Tvl.Jay Trading Co. on 5 September, 2022
                                                                                      W.A.No.3792 of 2019



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED: 05.09.2022

                                                        CORAM:

                                  THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN
                                                   AND
                                   THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                                W.A.No.3792 of 2019
                                                        and
                                          C.M.P.Nos.23954 and 23955 of 2019



            1. The Commissioner of Commercial Taxes,
               Ezhilagam, Chepauk, Chennai-5.

            2. The Commercial Tax Officer (FAC),
               Oppanakara Street Circle,
               CT Buildings, Dr.Balasundaram Road,
               Coimbatore-18.                                              ...            Appellants

                                                                 -vs-

            Tvl.Jay Trading Co., represented
            by its Proprietor Vithal H.Gondha,
            777, Oppanakara Street,
            Coimbatore.                                                    ...            Respondent


            Prayer: Writ Appeal filed under Clause 15 of Letters Patent Act, to set aside the order

            passed by the learned Judge in W.P.No.19844 of 2008 dated 17.07.2009.

                                       For Appellants     : Mr. V.Prasantha Kiran
                                                            Government Advocate (T)
                                       For Respondent     : Mr.P.R.Balasubramaniam

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                                                                                        W.A.No.3792 of 2019

                                                     ***
                                                  JUDGMENT

S.VAIDYANATHAN.,J and C.SARAVANAN.,J This Writ Appeal is filed against the order passed by the learned Judge in W.P.No.19844 of 2008 dated 17.07.2009

2. Today when this Appeal is taken up for hearing, it is represented by the learned counsel appearing for the Respondent that the Appeal filed by the Revenue for the earlier period has been dismissed by the co-ordinate Bench of this court in W.A.No.3733 of 2019 on 19.12.2019, by referring to the decision of this Court in the case of The Commissioner of Commercial Vs. M/s.Sundek India Ltd. (W.A.No.1181 of 2011 dated 5.8.2015) .

3. In view of the same this Writ Appeal stands dismissed. No costs.

Consequently, connected Miscellaneous Petitions are closed.

                                                                        [S.V.N., J.,]     [C.S.N., J]
                                                                                  05.09.2022
            Index: Yes / No
            Internet: Yes / No
            arr




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https://www.mhc.tn.gov.in/judis W.A.No.3792 of 2019 S.VAIDYANATHAN, J.

and C.SARAVANAN,J.

arr W.A.No.3792 of 2019 05.09.2022 3/11 https://www.mhc.tn.gov.in/judis