J.Tezoram vs The Assistant Commissioner (Ct)
2021 Latest Caselaw 20813 Mad

                                                                                      Rev.Appl.No.82 of 2021

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED : 08.10.2021

                                                            CORAM

                                    THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
                                                     and
                                     THE HONOURABLE MS.JUSTICE R.N.MANJULA

                                                     Rev.Appl.No.82 of 2021

                     J.Tezoram                                                        ...Petitioner

                                                                 Vs

                     1.The Assistant Commissioner (CT),
                       (F.A.C.), N.S.C. Bose Road Assessment Circle,
                       Elephant Gate Bridge Road,
                       Chennai – 600 003.

                     2.The Branch Manager,
                       Syndicate Bank, George Town Branch,
                       Chennai – 600 001.                                             ...Respondents



                                   Review Application filed under Order 41 Rule 1 r/w. Section 114 of
                     CPC to set aside the order dated 25.01.2021 in W.A.No.1146 of 2020 in
                     W.P.No.172 of 2020.
                                              For Petitioner :        Mr.K.Soundararajan
                                              For Respondent :        Mr.M.Venkateswaran
                                                                      Government Counsel




                     1/4

https://www.mhc.tn.gov.in/judis/
                                                                                  Rev.Appl.No.82 of 2021

                                                         ORDER

T.S.Sivagnanam,J.

Heard Mr.K.Soundararajan, learned counsel for the petitioner and

Mr.M.Venkateswaran, learned Government Counsel accepting notice for the

respondent.

2.The petitioner seeks for review of judgment on the ground that the

rate of tax to be adopted in respect of LED lamps dealt with by the

petitioner has not been considered in the judgment. The grounds which

have been urged before the Division Bench have been noted in the judgment

dated 25.01.2021 and all the points have been considered and a decision has

been rendered. There is nothing to indicate that the petitioner had

canvassed the issue regarding the rate of tax. In any event, the question

relating to rate of tax can never be a subject matter of adjudication in the

writ petition. Hence, we find no grounds to review a judgment.

Accordingly, the review petition is dismissed. No costs.

[T.S.S.,J] [R.N.M.,J] 08.10.2021 cse Index:Yes/No Internet: Yes/No

https://www.mhc.tn.gov.in/judis/ Rev.Appl.No.82 of 2021

To

1.The Assistant Commissioner (CT), (F.A.C.), N.S.C. Bose Road Assessment Circle, Elephant Gate Bridge Road, Chennai – 600 003.

2.The Branch Manager, Syndicate Bank, George Town Branch, Chennai – 600 001.

https://www.mhc.tn.gov.in/judis/ Rev.Appl.No.82 of 2021

T.S.SIVAGNANAM,J AND R.N.MANJULA,J

cse

Rev.Appl.No.82 of 2021

08.10.2021

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