C. Mathesu vs The Secretary To Government on 26 April, 2013
30. Conclusion
In view of the foregoing discussion, we hold that the decision to the contrary taken in Writ Appeal (MD) No.669 of 2011 (The District Collector, Tiruchirappalli, District, Tiruchirappalli vs. N. Mohanraj) dated 22.7.2011, as also in The State of Tamil Nadu vs. R. Karuppiah, 2005 (3) C.T.C. 4 and in K. Durairajan vs. Secretary to Government Commercial Taxes & Registration Department, 2010 (4) C.T.C. 504, in our humble opinion, do not lay down the correct law.