Madras High Court
The State Of Tamil Nadu vs Tvl.The Kumaran Mills Limited on 13 July, 2016
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.07.2016
CORAM
THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM
W.P.No.863 of 2005
The State of Tamil Nadu,
represented by The Deputy Commissioner (CT),
Coimbatore Division,
Coimbatore. .. Petitioner
Vs
1.Tvl.The Kumaran Mills Limited,
1024, Avinashi Road,
Coimbatore.
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 file of the second respondent pertaining to the order dated 27.03.2003 made in C.T.A.No.184 of 1998 and quash the same as illegal.
For Petitioner : Mr.S.Kanmani Annamalai
Additional Government Pleader (Taxes)
For Respondents : Petition against R-1
dismissed on 24.06.2011
No Appearance for R-2
T.S.SIVAGNANAM,J
cse
O R D E R
This Writ Petition has been filed by the Revenue, challenging the order passed by the Sales Tax Appellate Tribunal. The first respondent is the dealer and this Writ Petition has been dismissed as against the first respondent, by an order dated 24.06.2011. Therefore, unless and until, the Writ Petition is restored as against the first respondent, the same cannot be proceeded against the second respondent, which is the Appellate Tribunal. Hence, the Writ Petition is closed as against the second respondent. However, liberty is granted to the petitioner to file an Application for restoration of the Writ Petition against both the respondents and if such Application is filed, the Registry shall entertain the same, without insisting for any condone delay petition or insisting upon service of advance copy on the first respondent and post the petition before the Court. No costs.
13.07.2016 Index:Yes/No Internet:Yes/No cse To Tvl.The Kumaran Mills Limited, 1024, Avinashi Road, Coimbatore.
W.P.No.863 of 2005