Tvl.Chittibabu Agencies vs The Commercial Tax Officer
2024 Latest Caselaw 19506 Mad

Madras High Court

Tvl.Chittibabu Agencies vs The Commercial Tax Officer on 17 October, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                                      W.A.No.2795 of 2021

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                     DATED : 17.10.2024

                                                          CORAM:

                              THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
                                                and
                                THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                                  W.A.No.2795 of 2021
                                                          and
                                                 C.M.P.No.18330 of 2021

                Tvl.Chittibabu Agencies,
                No.43,s Imperial Road,
                Cuddalore-02,
                Represented by its Proprietor                                 ... Petitioner

                                                             Vs.

                The Commercial Tax Officer,
                Cuddalore Town Assessment Circle,
                Cuddalore.                                                    ... Respondents



                PRAYER: Writ Appeal filed under Clause 15 of the Letters Patent to set aside
                the Order dated 06.08.2021 passed in W.P.No.30665 of 2016 on the file of this
                Hon'ble Court and thereby allow the appeal.

                                    For Petitioner     : Mr.Theeran Narayanan
                                                         for Mr.Adithya Reddy
                                    For Respondent     : Mr.C.Harsha Raj
                                                         Additional Government Pleader



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                                                                                     W.A.No.2795 of 2021

                                                       ORDER

(Order of the Court was delivered by R.SURESH KUMAR, J.)

The issue raised in this appeal is covered by a decision of the

Coordinate Bench of this Court dated 25.11.2021 made in W.A.No.2844 of

2021 in the matter of M/s.Suseela Machinery Electricals vs. The Commercial

Tax Officer, Cuddalore Town Assessment Circle, Cuddalore.

2. By the said decision, the Coordinate Bench of this Court had set aside

the Order passed by the Writ Court as well as the proceedings issued by the

Assessing Authority which was impugned before the Writ Court and remitted

the matter back to the Revenue i.e., the Assessing Officer to re-assess the issue.

3. In this case also the present appeal has been directed against the Order

passed by the Writ Court dated 06.08.2021 in W.P.Nos.30665 and 30666 of

2016. In the very same Order impugned, in respect of another assessee namely

Tvl.Suseela Machinery Electricals in respect of W.P.No.30758 of 2016 were

also disposed. The very same M/s.Suseela Machinery Electricals is the

Appellant in W.A.No.2844 of 2021, of course against another Order passed by

the Writ Court dated 11.08.2021 in W.P.No.18110 of 2016, however, in both

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the cases the issue is one and the same. Therefore, following the said Judgment

of the Division Bench dated 25.11.2021 as cited supra, we also in this appeal

set aside the Order passed by the Writ Court dated 06.08.2021. Consequently,

the Order of assessment passed by the Assessing Authority and remit the matter

back to the Assessing Authority for re-assessment in accordance with law.

Accordingly, this Writ Appeal is ordered. No costs. Consequently, connected

Miscellaneous Petition is closed.

                                                       [R.S.K., J.]                  [C.S.N., J.]

                                                                        17.10.2024

                Index : Yes/No
                Speaking Order/Non-Speaking Order
                Neutral Citation : Yes/No
                rgm




                To
                The Commercial Tax Officer,
                Cuddalore Town Assessment Circle,
                Cuddalore.




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                                  R.SURESH KUMAR, J.
                                                 and
                                      C.SARAVANAN, J.

                                                        rgm





                                                     and





                                              17.10.2024




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