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M/S.Balaji Theatre vs The Chief Secretary
2024 Latest Caselaw 20730 Mad

Citation : 2024 Latest Caselaw 20730 Mad
Judgement Date : 23 October, 2024

Madras High Court

M/S.Balaji Theatre vs The Chief Secretary on 23 October, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                           W.A.No.4306 of 2019

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 23.10.2024

                                                      CORAM

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

                                              W.A.No.4306 of 2019
                                                     and
                                             C.M.P.No.27317 of 2019
                M/s.Balaji Theatre,
                Represented by its Partner
                R.Perumal,
                S/o.Rathinasabapathy,
                No.118, Kamarajar Salai,
                Puducherry - 11.                                      ... Appellant

                                                      -Vs-

                1. The Chief Secretary,
                   Secretariat Officer,
                   Government of Puducherry.

                2. The Secretary,
                   Local Administration Department,
                   Secretariat Officer,
                   Government of Puducherry.

                3. The District Magistrate-cum-Licensing Authority,
                   Government of Puducherry,
                   Puducherry.

                4. The Director,
                   Local Administration Department,
                   Government of Puducherry,
                   Puducherry.
                5. The Commissioner,
https://www.mhc.tn.gov.in/judis
                                                       1/5
                                                                                W.A.No.4306 of 2019

                    Oulgaret Municipality,
                    Oulgaret, Puducherry.

                6. The Commissioner (CT),
                   Commercial Tax Department,
                   GST Officer, 100 Feet Road,
                   Ellaipillaichavadi, Puducherry.

                7. The Union of India,
                   Represented by its Secretary to Government,
                   Ministry of Finance,
                   North Block,
                   New Delhi - 110 001.

                8. The Goods and Services Tax Council,
                   Represented by its Special Secretary,
                   Head of Secretariat,
                   GST Council Secretariat,
                   9th Floor, Tower-II, Jeevan Bharathi Building,
                   Janpath Road, Cannaught Place,
                   New Delhi - 110 001.                                ... Respondents

                (R7&R8 impleaded as proposed respondents vide order dated 25.02.2020 made
                in C.M.P.No.1248 of 2020 in W.A.No.4306 of 2016 by VKJ&RSKJ)

                PRAYER : Appeal filed under Clause 15 of Letters Patent, to set aside the
                order in W.P.No.33077 of 2018 dated 20.11.2019.
                                  For Appellant   :      Mr.P.Dinesh Kumar

                                  For Respondents :     Mr.J.Kumaran
                                                        Addl. Govt. Pleader for R1 to R4
                                                        Mr.M.Gopi
                                                        for Mr.T.M.Naveen for R5
                                                        Mr.Venkatasamy Baby
                                                        Central Government Standing Counsel
                                                        for R6 to R8
                                                      JUDGMENT

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

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

It is brought to our notice by the learned representing counsel appearing

for the appellant / writ petitioner that, the appellant / writ petitioner is no more,

i.e., Partner of the Theatre is no more, therefore, he could not get any further

instructions despite efforts have been taken in this regard.

2. Recording the said submission, this Writ Appeal is dismissed as abated

with a liberty to the appellant / writ petitioner to revive the same in case on

behalf of the appellant / writ petitioner if any one comes forward as a Partner or

Managing Partner to restore the case and to get along with the same in future.

No costs. Consequently, connected miscellaneous petition is closed.

                                                                 (R.S.K., J.)           (C.S.N., J.)
                                                                               23.10.2024
                NCC : Yes / No
                Index : Yes / No
                Speaking Order : Yes / No

                vji



                To
                1. The Chief Secretary,
                   Secretariat Officer,

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

Government of Puducherry.

2. The Secretary, Local Administration Department, Secretariat Officer, Government of Puducherry.

3. The District Magistrate-cum-Licensing Authority, Government of Puducherry, Puducherry.

4. The Director, Local Administration Department, Government of Puducherry, Puducherry.

5. The Commissioner, Oulgaret Municipality, Oulgaret, Puducherry.

6. The Commissioner (CT), Commercial Tax Department, GST Officer, 100 Feet Road, Ellaipillaichavadi, Puducherry.

7. The Secretary to Government, The Union of India, Ministry of Finance, North Block, New Delhi - 110 001

8. The Special Secretary, The Goods and Services Tax Council, Head of Secretariat, GST Council Secretariat, 9th Floor, Tower-II, Jeevan Bharathi Building, Janpath Road, Cannaught Place, New Delhi - 110 001.

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

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji

and

23.10.2024

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

 
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