Madras High Court
A.Jinna vs Mr.U.A.Uthuman on 22 July, 2021
W.A.(MD)No.1418 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 22.07.2021
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MRS.JUSTICE S.ANANTHI
W.A.(MD)No.1418 of 2021
and
C.M.P.(MD)No.5852 of 2021
A.Jinna ... Appellant
Vs.
1.Mr.U.A.Uthuman
2.The Deputy Commissioner,
Commercial Tax Department,
No.10, Commercial Tax Department Campus,
A.R. Line Road,
Palayamkottai,
Tirunelveli District.
3.The Assistant Commissioner (Palayamkottai Zone),
Commercial Tax Department,
No.10, Commercial Tax Department Campus,
A.R. Line Road,
Palayamkottai,
Tirunelveli District.
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W.A.(MD)No.1418 of 2021
4.A.Ayub Khan ... Respondents
PRAYER: Writ Appeal filed under Clause 15 of Letters Patent Act,
praying to set aside the order in W.P.(MD)No.13281 of 2016 dated
15.03.2021.
For Appellant : Mr.T.Lajapathi Roy
For Respondent No.1 : Mr.D.Nallathambi
For Respondents 2 & 3 : Mr.A.K.Manickam,
Standing Counsel for Govt.,
JUDGMENT
*************
[Judgment of the Court was delivered by T.S.SIVAGNANAM, J.]
Heard Mr.T.Lajapathi Roy, learned Counsel appearing for the
appellant, Mr.D.Nallathambi, learned Counsel appearing for the
first respondent and Mr.A.K.Manickam, learned Standing Counsel
for the Government appearing for the respondents 2 and 3.
2.This Writ Appeal is directed against the order in W.P.
(MD)No.13281 of 2016 dated 15.03.2021.
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W.A.(MD)No.1418 of 2021
3.In the light of the judgment we propose to pass, notice to
the fourth respondent is dispensed with.
4.The first respondent filed the writ petition praying for a
Writ of Mandamus, to direct the second and third respondents to
cancel the registration certificate issued in the name of
Annapoorna Hotel, Palayamkottai, by taking note of his
representation.
5.The learned Single Bench, by the impugned order dated
15.03.2020, directed an enquiry to be conducted after notice to all
the legal heirs.
6.The learned Counsel for the appellant rightly submitted
that the appellant is not aggrieved by such a direction and he is
willing to participate in the enquiry which is to be called for
conducted. But, what hurts the appellant is the passing reference
which has been made by the learned Single Bench in paragraph
No.3 of the order, wherein the learned Single Bench has observed
that on the face of it, the mutation appears to be a doubtful validity.
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W.A.(MD)No.1418 of 2021
7.In our considered view, when matters are remanded to the
authorities for fresh consideration, it will be better that all issues
are left open without the Court making any observations.
Otherwise, it would reduce the enquiry to be a mere empty
formality. Moreover, the respondents 2 and 3, namely, the Deputy
Commissioner and the Assistant Commissioner, will be bound by
the observations made by the High Court, which is the jurisdiction
High Court which can test the correctness of the orders passed.
Therefore, such observations should be avoided and unless and
until the Court adjudicates the controversy and arrives at a
conclusion, this direction can be issued for the authorities to
proceed further based on such conclusions and not otherwise.
8.Therefore, the Writ Appeal is partly allowed and the opinion
expressed by the learned Single Bench with regard to the validity
of the mutation stands deleted and we leave all issues open and we
direct the Assistant Commissioner, Commercial Tax Department,
the third respondent herein to issue notice of enquiry to all the
legal heirs of U.Atham Rowther, and after conducting an enquiry in
accordance with law, a speaking order be passed on merits and in
accordance with law. Since, it appears that there are two hotels
and the legal heirs are three in number, it would be advisable if
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W.A.(MD)No.1418 of 2021
amicable settlement is arrived at, for which, the learned Counsel
appearing for the appellants and the first respondent may use their
good offices. However, there shall be no order as to costs.
Consequently, the connected miscellaneous petition is closed.
[T.S.S., J.] & [S.A.I., J.]
22.07.2021
Index : Yes / No
Internet: Yes / No
MR
Note: In view of the present lock down owing to
COVID-19 pandemic, a web copy of the order
may be utilized for official purposes, but,
ensuring that the copy of the order that is
presented is the correct copy, shall be the
responsibility of the advocate/litigant concerned.
To
1.The Deputy Commissioner,
Commercial Tax Department,
No.10, Commercial Tax Department Campus,
A.R. Line Road, Palayamkottai,
Tirunelveli District.
3.The Assistant Commissioner (Palayamkottai Zone),
Commercial Tax Department,
No.10, Commercial Tax Department Campus,
A.R. Line Road, Palayamkottai,
Tirunelveli District.
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W.A.(MD)No.1418 of 2021
T.S.SIVAGNANAM., J.
and
S.ANANTHI., J.
MR
JUDGMENT MADE IN
W.A.(MD)No.1418 of 2021
22.07.2021
https://www.mhc.tn.gov.in/judis/
