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Showing contexts for: MADRAS SOUTH in The State Of Tamil Nadu vs Tvl.Spi Cinemas Private Limited on 17 November, 2025Matching Fragments
2 30.11.2023 A review report has been sent by the State Representative from Tamil Nadu Sales Tax Appellate Tribunal to the Commissioner of Commercial Taxes, Chennai-5, for perusal of further appeal on the order of the Tamil Nadu Sales Tax Appellate Tribunal (MB), Chennai.
3 14.12.2023 Review report of the State Representative/STAT received by the Joint Commissioner (ST), Chennai (South) Division. 4 02.01.2023 The post of Deputy Commissioner (ST), (Legal), Chennai (South) was vacant from 01.12.2023 to 01.01.2024 and taken care by FAC arrangements Regular Deputy Commissioner(ST), (Legal) has joined duty on 02.01.2024. 5 19.01.2024 The post of Joint Commissioner (ST), Chennai (South) was vacant from 05.10.2023 to 18.01.2024 and taken care by FAC arrangements. Regular Joint Commissioner (ST) has joined duty on 19.01.2024.
4.The learned counsel for the petitioners relied upon the additional affidavit and contended that as the post of Deputy Commissioner (ST), (Legal) Chennai (South) was vacant from 01.12.2023 to 01.01.2024 and the post of Joint Commissioner (ST), Chennai (South) was vacant from 05.10.2023 to 18.01.2024, the aforesaid delay occurred in filing the above Revision Petitions.
3 14.12.2023 Review report of the State Representative/STAT received by the Joint Commissioner (ST), Chennai (South) Division.
4 02.01.2023 The post of Deputy Commissioner (ST), (Legal), Chennai (South) was vacant from 01.12.2023 to 01.01.2024 and taken care by FAC arrangements Regular Deputy Commissioner(ST), (Legal) has joined duty on 02.01.2024.
Such circumstances must be taken into account while considering a petition for condonation of delay.
11.On perusal of the additional affidavit, it is clear that ample reasons were given for the delay. The reasons assigned by the petitioner that the post of Deputy Commissioner (ST), (Legal) Chennai (South) and the post of Joint Commissioner (ST), Chennai (South) were vacant for a https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/11/2025 06:47:28 pm ) CMP.No.13059 of 2025 etc. batch considerable time, which caused the delay in getting approval for filing the revision petitions, appear to be bonafide and satisfactory. Having regard to the judgment of the Hon’ble Supreme Court rendered by a three Judge Bench reported in State of Haryana Vs. Chandra Mani and others reported in (1996) 3 Supreme Court Cases 132, I am of the considered opinion that the petitioner has shown sufficient cause for condonation of delay. The relevant portion of the judgment cited supra is usefully extracted hereunder: