Sun Paper Mill Ltd vs The Deputy Commercial Tax Officer
2024 Latest Caselaw 20293 Mad

Madras High Court

Sun Paper Mill Ltd vs The Deputy Commercial Tax Officer on 25 October, 2024

Author: P.Velmurugan

Bench: P.Velmurugan

                                                                          T.C.(MD)No.1 of 2013

                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                              DATED : 25.10.2024

                                                  CORAM:

                                  THE HONOURABLE MR.JUSTICE P.VELMURUGAN
                                                    AND
                                   THE HON'BLE MR.JUSTICE K.K.RAMAKRISHNAN

                                             T.C.(MD)No.1 of 2013


                 Sun Paper Mill Ltd.,
                 Rep. by its Administrative Manager,
                 Mr.V.Ramasamy,
                 Cheranmahadevi – 627 414
                 Tirunelveli District.                                ... Appellant

                                                    versus


                 1. The Deputy Commercial Tax Officer,
                    Re-designated as Commercial Tax Officer,
                    Ambasamudram.

                 2. The Deputy Commissioner (CT),
                    Re-designated as Joint Commissioner (CT),
                    Tirunelveli.

                 3. The Joint Commissioner of Commercial Taxes,
                    Re-designated as Addl. Commissioner (CT)
                    (Revision Petition)
                    Office of the Commissioner of Commercial Taxes,
                    Chepauk,
                    Chennai – 600 005.

                 1/4

https://www.mhc.tn.gov.in/judis
                                                                                    T.C.(MD)No.1 of 2013




                 4. The State of Tamil Nadu,
                    Rep. by the Deputy Commissioner (CT),
                    Re-designated as Joint Commissioner (CT),
                    Tirunelveli Division,
                    Tirunelveli.                                                ... Respondents

                 PRAYER: This case is filed under Section 37 of the TNGST Act 1959, to
                 revise the order dated 12.08.2005 passed in Ref: R.P.JJ1/42/2002 by the Joint
                 Commissioner of Commercial Taxes, Chennai.


                                  For Appellant     : No appearance
                                  For Respondents   : Mr.R.Suresh Kumar,
                                                      Additional Government Pleader


                                                       JUDGMENT

(Judgment of the Court was delivered by P.VELMURUGAN, J.)

When the matter was taken up for hearing on 22.10.2024, the learned

counsel appearing for the appellant has reported 'no instructions'. Therefore,

the Registry was directed to print the name of the appellant in the cause list

and list the matter on 24.10.2024. Despite the name of the appellant having

been printed in the cause list, there was no representation for the appellant on

24.10.2024. Therefore, the matter was directed to be listed today under the

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

caption “For Dismissal”. Even today, there is no representation for the

appellant. Hence, this Tax Case is dismissed for non-prosecution. No costs.

[P.V.,J.] [K.K.R.K.,J.] 25.10.2024 NCC : Yes/No Index : Yes / No Internet : Yes / No ogy

To

1. The Deputy Commercial Tax Officer, Re-designated as Commercial Tax Officer, Ambasamudram.

2. The Deputy Commissioner (CT), Re-designated as Joint Commissioner (CT), Tirunelveli.

3. The Joint Commissioner of Commercial Taxes, Re-designated as Addl. Commissioner (CT) (Revision Petition) Office of the Commissioner of Commercial Taxes, Chepauk, Chennai – 600 005.

4. The Deputy Commissioner (CT), Re-designated as Joint Commissioner (CT), Tirunelveli Division, Tirunelveli.

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

P.VELMURUGAN, J.

and K.K.RAMAKRISHNAN,J.

ogy

25.10.2024

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