Madras High Court
M/S.I.R.M.Builders vs The State Tax Officer on 8 September, 2022
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
https://www.mhc.tn.gov.in/judis
