Assistant Commissioner vs The Regional Manager
2023 Latest Caselaw 6114 Mad

                                                                 Rev.Aplw(MD)No.56 of 2017


                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                        DATED : 13.06.2023

                                             CORAM:

                             THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
                                              and
                             THE HONOURABLE MR.JUSTICE P.VELMURUGAN


                                     Rev.Aplw(MD)No.56 of 2017
                                               and
                                     W.M.P(MD)No.13042 of 2017

              Assistant Commissioner,
              Commercial Tax Department,
              Thirumangalam Assessment Circle,
              Thirumangalam,
              Madurai District.                                   ... Petitioners

                                                 -vs-

              1.The Regional Manager,
                Central Bank of India,
                Raja Muthaiah Mandram,
                First Floor, Dr.Ambedkar Road,
                Madurai – 625 020.

              2.Authorized Officer,
                Central Bank of India,
                Raja Muthaiah Mandram,
                First Floor, Dr.Ambedkar Road,
                Madurai – 625 020.

              3.M/s.Goodwill Team Paper (Pvt. LTD),
                Rep. by its Managing Director P.Rajendran,
                Uthappanayakkanur,
                Usilai Taluk,
                Madurai District – 625537.             ... Respondent/Respondents




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                                                                        Rev.Aplw(MD)No.56 of 2017


              PRAYER:        Review   Application   filed   under   Section   114   r/w   XLVII

              Rule 1 and 2 of C.P.C., to review the order made in W.P(MD)No.7111 of

              2017, dated 05.06.2017.


                           For Petitioner     : Mr.S.P.Maharajan,
                                                Special Government Pleader

                                                    ORDER

[Order of the Court was made by R.SUBRAMANIAN, J.]

This Review Application is filed to review the order made in

W.P(MD)No.7111 of 2017, dated 05.06.2017.

2. Review is sought for on the ground that the Hon'ble Supreme

Court has entertained the appeal against the judgment of the Full Bench of

this Court in Assistant Commissioner, Commercial Tax, Anna Salai

III Assessment Circle vs. Indian Overseas Bank and another reported

in AIR 2017 Madras Page 67, has been challenged before the Hon'ble

Supreme Court and the Hon'ble Supreme Court has directed maintenance

of Status-quo. We do not think that this by itself would afford a ground for

review.

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https://www.mhc.tn.gov.in/judis Rev.Aplw(MD)No.56 of 2017

3. The learned Special Government Pleader would further contend

that the original security being a equitable mortgage will not override the

charge in favour of the Government. That question has been answered by

the Hon'ble Full Bench, which is admittedly pending before the Hon'ble

Supreme Court. Therefore, we do not see any ground for review. Hence,

leaving it open to the review petitioner to challenge the order of the Division

Bench before the Hon'ble Supreme Court, this Review Application is

dismissed. No Costs. Consequently, connected miscellaneous petition is

closed.

                                                      [R.S.M., J.]       [P.V., J.]
                                                              13.06.2023
              NCC         : Yes/No
              Index       : Yes/No

              PM

              To:

              Assistant Commissioner,
              Commercial Tax Department,

Thirumangalam Assessment Circle, Thirumangalam, Madurai District.

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https://www.mhc.tn.gov.in/judis Rev.Aplw(MD)No.56 of 2017

R.SUBRAMANIAN, J.

and P.VELMURUGAN, J.

pm

Rev.Aplw(MD)No.56 of 2017

13.06.2023

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