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Steels India vs The Assistant Commissioner (St)
2023 Latest Caselaw 4868 Mad

Citation : 2023 Latest Caselaw 4868 Mad
Judgement Date : 26 April, 2023

Madras High Court
Steels India vs The Assistant Commissioner (St) on 26 April, 2023
                                                                        W.A.Nos. 964, 956, 973, 957 and 971 of 2023

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED:26.04.2023

                                                        CORAM:

                                  THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN
                                                   AND
                                  THE HONOURABLE MRS.JUSTICE R.KALAIMATHI

                                      W.A.Nos.964, 956, 973, 957 and 971 of 2023 and
                                    C.M.P.Nos.9648, 9536, 9606, 9637 and 9523 of 2023


            Steels India,
            Represented by its Proprietor,
            V.Rengaraj,
            Door No.2/1H/17, 3rd Floor,
            Kummalamman Koil Street,
            Tondiarpet, Chennai- 600081.                         ...                        Appellant in all
                                                                                            Appeals

                                                                 -vs-

            The Assistant Commissioner (ST),
            Tondiarpet Assessment Circle,
            No.19 & 20, Kummalamman Koil Street,
            Tondiarpet, Chennai-600081 & presently at
            No.32, Elephant Gate Police Station Bridge Road,
            Vepery, Chennai-600003.                          ...                           Respondent in all
                                                                                           Appeals

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

            dated 16.11.2022 passed by this Court in W.P.Nos.1793,1799, 1797, 1785 and 1792

            of 2020.


            1/4

https://www.mhc.tn.gov.in/judis
                                                                    W.A.Nos. 964, 956, 973, 957 and 971 of 2023



                                   For Appellant        : Mr.R.Kumar
                                   (in all Appeals)

                                   For Respondents      : Mr.M.Venkateswaran
                                   (in all Appeals)       Special Government Pleader (Taxes)

                                                         ***

COMMON JUDGMENT

These Writ Appeals have been preferred to set aside the common order dated

16.11.2022 passed by this Court in W.P.Nos.1785, 1792, 1793, 1797 and 1799 of 2020

in dismissing Writ Petitions filed by the Appellant.

2. When these Appeals were taken up for hearing, the learned counsel appearing

for the Appellant/Writ Petitioner submitted that as the Appellant/Writ Petitioner has not

appeared before this Court when the matter was listed on 16.11.2022, he was not aware

of the order dated 16.11.2022 passed by this Court in the aforesaid Writ Petitions and

only after receipt of notice from the Respondent dated 02.02.2023, the Appellant came

to know about the said order and as the time limit got expired, the Appellant/Writ

Petitioner could not file the Appeal in time, as directed by this Court. He further

submitted that the Appellant may be given further time of three weeks to prefer an

Appeal, before the Appellate authority as ordered by this Court, for which the learned

https://www.mhc.tn.gov.in/judis W.A.Nos. 964, 956, 973, 957 and 971 of 2023

Special Government Pleader (Taxes) has no serious objection.

3. In view of the same, the Appellant is directed to prefer an Appeal as directed by

this Court, within a period of three weeks from the date on which the copy of the order

is made ready and on such Appeal being filed the Appellate authority shall consider the

same and pass orders orders on merits and in accordance with law.

With the above directions, these Writ Appeals stand disposed of. No costs.

Consequently, connected Miscellaneous Petitions are closed.

                                                                         [S.V.N., J.,]     [R.K.M., J]
                                                                                  26.04.2023
            Index: Yes / No
            Internet: Yes / No
            arr

Note: Registry is directed to return the original impugned order to the learned counsel appearing for the Petitioner, if the same is available in the bundle, after replacing with the xerox copy of the same.

To

The Assistant Commissioner (ST), Tondiarpet Assessment Circle, No.19 & 20, Kummalamman Koil Street, Tondiarpet, Chennai-600081 & presently at No.32, Elephant Gate Police Station Bridge Road, Vepery, Chennai-600003.

S. VAIDYANATHAN,J.,

https://www.mhc.tn.gov.in/judis W.A.Nos. 964, 956, 973, 957 and 971 of 2023

and R.KALAIMATHI.,J

arr

W.A.Nos.964, 956, 973, 957 and 971 of 2023 and C.M.P.Nos.9648, 9536, 9606, 9637 and 9523 of 2023

26.04.2023

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

 
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