Purani Textiles (P) Ltd vs The Assistant Director
2021 Latest Caselaw 12805 Mad

                                                                              W.A.No.460 of 2018

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED : 30.06.2021

                                                        CORAM

                                      THE HON'BLE MR.JUSTICE M.M.SUNDRESH
                                                       and
                                       THE HON'BLE MS.JUSTICE R.N.MANJULA

                                                 W.A.No.460 of 2018
                                              and C.M.P.No.4275 of 2018



                     Purani Textiles (P) Ltd.,
                     Rep. by the Managing Director,
                     N.V.Ranganathan,
                     No.224/3C, S.R.Thottam,
                     Sithanaickenpalayam (Post),
                     (via) Karadivavai,
                     Coimbatore - 641 658.                                         .. Appellant

                                                          Vs

                     1.The Assistant Director,
                       For Panchayat Office,
                       Collectorate Premises,
                       Coimbatore - 18.

                     2.Selakarichal,
                       Special Grade Town Panchayat,
                       Rep. by its President,
                       Selakarichal Post,
                       Palladam Taluk,
                       Coimbatore District.                                     .. Respondents


                               Appeal filed under Clause 15 of Letters Patent against the order
                     dated 04.08.2017 made in W.P.No.36196 of 2003.


                     Page 1 of 4


https://www.mhc.tn.gov.in/judis/
                                                                             W.A.No.460 of 2018



                               For Appellant         :     Mr.K.Selvaraj

                               For Respondents       :     Mr.D.Ravichander,
                                                           Government Counsel for R1

                                                           Mr.S.Saravanan for R2

                                                      JUDGMENT

(Delivered by M.M.SUNDRESH, J.)

This appeal has been preferred with respect to the tax

demanded.

2. The learned Single Judge having found that this being a

general revision done and in tune with Rule 11(3) of the Tamil Nadu

Village Panchayats (Assessment and Collection of Taxes) Rules, no

interference is required.

3. The appellant having been assessed only in the year 2000-

2001, the general revision rightly took place in the year 2003.

4. In such view of the matter, we do not find any error in the

order passed by the learned Single Judge.

https://www.mhc.tn.gov.in/judis/ W.A.No.460 of 2018

5. The writ appeal stands disposed of accordingly. No costs.

Consequently, connected miscellaneous petition is closed. However, it

is well open to the appellant to seek for reduction in the demand of tax

as directed by the learned Single Judge.

                                                                (M.M.S., J.)    (R.N.M., J.)
                                                                        30.06.2021
                     Index:Yes/No
                     mmi/ssm


                     To

                     The Assistant Director
                       For Panchayat Office,
                     Collectorate Premises,
                     Coimbatore - 18.

https://www.mhc.tn.gov.in/judis/ W.A.No.460 of 2018

M.M.SUNDRESH, J.

and R.N.MANJULA,J.

mmi

W.A.No.460 of 2018

30.06.2021

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