Judgment · High Court
Case at a glance
Outcome
Withdrawn
In view of the above submission, endorsement and memo filed by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn, sans costs
Provisions considered
Key paragraphs
- Para 33. In view of the above submission, endorsement and memo filed by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn, sans costs. Connected M.P. stands closed.[R.M.D, J.] [M.S.Q, J.]cad 15.03.2024 2/4 https://www.mhc.tn.gov.in/judis W.P.No.17650 of 2010To1The Commercial Tax OfficerPark Town II…
Judgment
W.P.No.17650 of 2010IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 15.03.2024CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVANAND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQW.P.No.17650 of 2010 & M.P. No.1 of 2010 Bharath Metal Rolling Millsrepresented by its PartnerP. Muthusamy255, Mint StreetChennai 600 003Petitionerv1The Commercial Tax OfficerPark Town II Assessment Circle191 NSC Bose RoadChennai 600 0012The State of Tamil Nadurepresented by the SecretaryCommercial Taxes & Registration (B1) DepartmentFort St. GeorgeChennai 600 009Respondents Writ Petition filed under Article 226 of the Constitution of India seeking a writ of declaration declaring that Section 10(2) of the Tamil Nadu General Sales Tax Act, 1959, as substituted by the Tamil Nadu Act No.60 of 1997 as ultra vires Sections 14 and 15 of the Central Sales Tax Act, 1956 and void Article 286 of the Constitution of India and unenforceable.1/4 https://www.mhc.tn.gov.in/judis W.P.No.17650 of 2010 For petitioner : Mr. V.Sriram for N. InbarajanFor respondents: Mr.M.Venkateswaran Special Government PleaderORDER(made by R. MAHADEVAN, J.)Based on the letter dated 11.03.2024 given by the learned counsel for the petitioner before the Registry, this writ petition has been listed today under the caption “for withdrawal”.
Today, when this matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw this writ petition, as the petitioner has decided to settle the dispute under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023, and also made an endorsement in the case bundle to that effect. In this regard, a memo dated 15.03.2024 has also been filed by the learned counsel for the petitioner.
Operative part
In view of the above submission, endorsement and memo filed by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn, sans costs. Connected M.P. stands closed.[R.M.D, J.] [M.S.Q, J.]cad 15.03.2024 2/4 https://www.mhc.tn.gov.in/judis W.P.No.17650 of 2010To1The Commercial Tax OfficerPark Town II Assessment Circle191 NSC Bose RoadChennai 600 0012The SecretaryCommercial Taxes & Registration (B1) DepartmentGovernment of Tamil NaduFort St. GeorgeChennai 600 009 3/4 https://www.mhc.tn.gov.in/judis W.P.No.17650 of 2010R. MAHADEVAN, J.and MOHAMMED SHAFFIQ, J.cadW.P.No.17650 of 201015.03.20244/4
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In view of the above submission, endorsement and memo filed by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn, sans costs
Which statutory provisions did this judgment involve?
Constitution of India — arts. 226, 286; Tamil Nadu General Sales Tax Act, 1959 — s. 10(2); Tamil Nadu Act; Central Sales Tax Act, 1956 — ss. 14, 15; Tamil Nadu Taxes (Settlement of Arrears) Act, 2023.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.