Madras High Court
The State Of Tamil Nadu vs Tvl.Cherry Blossom Clothing on 5 July, 2017
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 05.07.2017
Coram
The Hon'ble Mrs.Justice T.S.Sivagnanam
W.P.No.28247 of 2004
and
W.P.M.P.No.34304 of 2004
The State of Tamil Nadu,
Represented by
The Deputy Commissioner(CT),
Coimbatore Division. ...Petitioner
Vs.
1. Tvl.Cherry Blossom Clothing,
Tiruppur.
2. The Secretary,
The Tamil Nadu Sales Tax Appellate
Tribunal (Additional Bench)
Coimbatore. ...Respondents
Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records on the files of the second respondent pertaining to the order dated 10.01.2003 made in C.T.A.No.322 of 2001, and quash the same.
For Petitioner : Mr.S.Kanmani Annamali
Additional Government Pleader
For Respondents : No Appearance
O R D E R
This Writ Petition has been filed challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal, in C.T.A.No.322 of 2001, dated 10.01.2003.
2. The contesting respondent, is the first respondent, against whom, the Writ Petition has been dismissed for non payment of batta. Therefore, unless, the Writ Petition is restored as against the first respondent, the Court cannot adjudicate the correctness of the impugned order. Hence, the Writ Petition is closed, giving liberty to the Revenue Department to file a Petition for restoration. If any Restoration Petition is filed, Registry is directed to list the matter before the Court, without insisting upon the copy of the Petition being served on the first respondent, or insisting upon the first respondent to file a Petition for condonation of delay. No costs. Consequently, connected Miscellaneous Petition is closed.
05.07.2017 Index:Yes/No sd To
1. Tvl.Cherry Blossom Clothing, Tiruppur.
2. The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore.
T.S.Sivagnanam.J., sd W.P.No.28247 of 2004 05.07.2017