[Cites 1, Cited by 0]
Madras High Court
C.Kannan vs The Commercial Tax Officer on 20 February, 2026
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.(MD) No.4740 of 2026
BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT
DATED: 20.02.2026
CORAM
THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY
W.P.(MD)No.4740 of 2026
and
W.M.P.(MD).Nos.3964 and 3965 of 2026
C.Kannan ... Petitioner
Vs
The Commercial Tax Officer,
Karur-2 Circle,
Karur. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, calling for the records pertaining to
the impugned order passed passed by the respondent vide his Order in
Reference No.ZD330723060705G dated 15.07.2023 (Financial Year
2018-2019) and quash the same as it is illegal, without jurisdiction and in
gross violation of principles of natural justice.
For Petitioner : Mr.R.D.Ganesan
For Respondent : Mr.R.Suresh Kumar,
Additional Government Pleader
ORDER
This writ petition has been filed challenging the impugned order
dated 15.07.2023 passed by the respondent.
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2. Mr.R.Suresh Kumar, learned Additional Government Pleader
takes notice on behalf of the respondent.
3. By consent of the parties, the main petition is taken up for
disposal at the stage of admission itself.
4. The learned counsel for the petitioner would submit that in this
case, the petitioner’s father was passed away on 26.02.2021. However,
without considering the same, the show cause notice dated 21.02.2023
was issued and subsequently, the impugned order dated 15.07.2023 has
also been passed against the petitioner’s father, who is a dead person.
Hence, he would contend that the said impugned order, which was
passed against a dead person, is non-est in law and the same is liable to
be set aside.
5. Further, he would submit that now, the petitioner, who is one of
the legal heirs of the deceased Proprietor, is willing to file reply to the
show cause notice dated 21.02.2023 issued by the respondent. Hence, he
requests this Court to pass appropriate orders.
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6. In reply, the learned counsel appearing for the respondent have
confirmed the submissions made by the petitioner and they had fairly
admitted that the impugned order was passed against the petitioner’s
father, who is a dead person. Hence, he requests this Court to pass
appropriate orders.
7. Heard the learned counsel for the petitioner and the learned
Additional Government Pleader for the respondent and also perused the
materials available on record.
8. In the case on hand, the petitioner’s father was died as early as
on 26.02.2021. Thereafter, a show cause notice dated 21.02.2023 was
issued and the impugned order dated 15.07.2023 was passed by the
respondent against the petitioner’s father, who is a dead person.
9. As rightly contended by the petitioner, an order, which was
passed against a dead person, is non-est in law and the same is liable to
be set aside. Now, the petitioner, who is one of the legal heirs of the
deceased Proprietor, undertakes to file a reply to the show cause notice
on behalf of all the legal heirs. Therefore, this Court is inclined to set
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aside the impugned order and remand the matter back to the respondent.
Accordingly, this Court passes the following order:
(i) The impugned order dated 15.07.2023 is set
aside and the matter is remanded to the respondent for
fresh consideration.
(ii) The petitioner, in his capacity as a legal heir
of the deceased, shall file their reply/objection along
with the required documents, if any, for the show cause
notice dated 21.02.2023, within a period of six weeks
from the date of receipt of copy of this order.
(iii) On filing of such reply/objection by the
petitioner, the respondent shall consider the same and
issue a 14 days clear notice, by fixing the date of
personal hearing, to the petitioner and thereafter, pass
appropriate orders on merits and in accordance with
law, after hearing the petitioner, as expeditiously as
possible.
10. With the above directions, this writ petition is disposed of. No
costs. Consequently, the connected miscellaneous petitions are also
closed.
20.02.2026
TSG
Speaking/Non-speaking order
Index : Yes / No
Neutral Citation : Yes / No
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To
The Commercial Tax Officer,
Karur-2 Circle,
Karur.
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KRISHNAN RAMASAMY, J.
TSG
20.02.2026
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