Tvl. Saleem Stores vs The Deputy State Tax Officer – 2
2024 Latest Caselaw 21140 Mad

Madras High Court

Tvl. Saleem Stores vs The Deputy State Tax Officer – 2 on 6 November, 2024

Author: M.S.Ramesh

Bench: M.S.Ramesh

                                                                         W.A.(MD)No.2252 of 2024


                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                   DATED: 06.11.2024

                                                       CORAM:

                                   THE HONOURABLE MR.JUSTICE M.S.RAMESH
                                                          and
                                  THE HONOURABLE DR.JUSTICE A.D.MARIA CLETE
                                              W.A.(MD)No.2252 of 2024
                                                          and
                                       C.M.P.(MD)Nos.15724 & 15725 of 2024


                     Tvl. Saleem Stores,
                     Rep. by its Proprietor Mohamed Salim,
                     Thandal Muthusami Thevar Line,
                     NA Door No.5, Ward No.15,
                     Uthamapalayam,
                     Tamil Nadu – 625 533.                                   : Appellant
                                                           Vs.

                     The Deputy State Tax Officer – 2,
                     Uthamapalayam Assessment Circle,
                     South Car Street,
                     Uthamapalayam – 625 533.                                : Respondent



                     PRAYER: Writ Appeal filed under Clause 15 of Letters Patent,

                     praying to allow this Writ Appeal by setting aside the order dated

                     26.09.2024 in W.P.(MD)No.22888 of 2024.



                                   For Appellant     : Mr.Raja.Karthikeyan
                                   For Respondent : Mr.S.Shaji Bino
                                                      Special Government Pleader
https://www.mhc.tn.gov.in/judis

                     1/5
                                                                               W.A.(MD)No.2252 of 2024




                                                   JUDGMENT

************** [Judgment of the Court was delivered by M.S.RAMESH, J.]

Challenge is made to the order of the learned Single

Judge dated 26.09.2024 in W.P.(MD)No.22888 of 2024.

2.The limited grievance of the appellant is that he is

unable to comply with the condition imposed in the Writ Petition to

deposit 25% of the disputed tax within a period of two [2] weeks.

3.On a perusal of the order passed in the Writ Petition, we

find that the appellant himself has made a submission before the

learned Single Judge that he is ready and willing to pay 25% of the

disputed tax and therefore, had represented that one final

opportunity may be extended to him before the adjudicating

authority to put forth his objections. It is based on this

representation, the conditional order came to be passed. When the

fact remains so, it would not now be open to the appellant to

challenge that portion of the conditional order before us. If at all

there is any inconvenience for him to comply with the order, the

only remedy available is to seek for a review of the order passed in

the writ petition. Therefore, the present Writ Appeal cannot be

maintained.

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

4.Accordingly, this Writ Appeal stands dismissed. There

shall be no order as to costs. Consequently, connected

miscellaneous petitions are closed.

                                                              [M.S.R.,J.]   &   [A.D.M.C.,J.]
                                                                        06.11.2024
                     Neutral Citation : Yes/No
                     Index         : Yes/No
                     Internet : Yes/No
                     MR

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

To The Deputy State Tax Officer – 2, Uthamapalayam Assessment Circle, South Car Street, Uthamapalayam – 625 533.

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

M.S.RAMESH, J.

and A.D.MARIA CLETE, J.

MR

JUDGMENT MADE IN

06.11.2024

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