M/S.I.R.M.Builders vs The State Tax Officer

                                                                             W.A.Nos.1701 and 1702 of 2022

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 08.09.2022

                                                        CORAM:

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

                                           W.A.Nos.1701 and 1702 of 2022
                                                       and
                                         C.M.P.Nos.11969 and 11971 of 2022

            M/s.I.R.M.Builders,
            Represented by its Proprietor
            N.Saravanan,
            No.127/4, Nataraja Pillai Street,
            Mannargudi - 614 001,
            Tiruvarur District.                                          ... Appellant in both Appeals

                                                          -vs-

            The State Tax Officer,
            Mannargudi Assessment Circle,
            No.1/12, First Floor, Water Tank Building,
            1st Street, Mannargudi- 614 001,
            Tiruvarur District.                                        ... Respondent in both Appeals

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

            passed by the learned Judge in W.P.Nos.12835 and 12839 of 2022 dated 06.06.2022.


                                       For Appellant       : Mr. K.Soundara Rajan

                                       For Respondent     : Mr.V.Prasanth Kumar
                                                            Government Advocate (T)
                                                         *****


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                                                                                W.A.Nos.1701 and 1702 of 2022

                                         COMMON JUDGMENT


                      These Writ Appeals have been preferred against the order dated 06.06.2022

            passed by the learned Judge in W.P.Nos.12835 and 12839 of 2022, in dismissing the

            Writ Petitions filed by the Appellant/Petitioner.



                      2. Today, when these Appeals are taken up for hearing, it is represented by the

            learned counsel appearing for the Appellant that the Appellant, without prejudice to the

            rights of the parties, is ready and willing to deposit 50% of the amount mentioned in the

            notice, which was impugned in the Writ Petition and prayed that the matter may be

            remitted to the Original Authority, so as to enable the Appellant to agitate before the

            Authority, by raising all the grounds available to the Appellant.



                      3. In view of the above submission made by the learned counsel for the Appellant

            / Writ Petitioner, these Writ Appeals stand allowed. The common order passed by the

            learned Single Judge dated 06.06.2022 in W.P.Nos.12835 and 12839 of 2022 is hereby

            set aside and the matter is remanded back to the Original Authority for deciding the

            same afresh, with a direction to the Appellant / Writ Petitioner to deposit 50% of the

            amount so determined in the impugned notice, within a period of two weeks from the

            date of receipt of a copy of this judgment. The Original Authority, after receipt of 50%

            of the amount and after hearing the respective parties, shall decide the issue within a

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                                                                       W.A.Nos.1701 and 1702 of 2022

            period of three months thereafter. No costs. Consequently, connected Miscellaneous

            Petitions are closed.

                                                                [S.V.N., J.,]     [C.S.N., J]
                                                                          08.09.2022
            Index: Yes / No
            Internet: Yes / No
            arr

            To:

            The State Tax Officer,
            Mannargudi Assessment Circle,
            No.1/12, First Floor, Water Tank Building,
            1st Street, Mannargudi- 614 001,
            Tiruvarur District.




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                                         W.A.Nos.1701 and 1702 of 2022




                                        S.VAIDYANATHAN, J.

and C.SARAVANAN,J.

arr W.A.Nos.1701 and 1702 of 2022 08.09.2022 4/4 https://www.mhc.tn.gov.in/judis