Madhumathi FilmsRep by its proprietor,K Madhumathi v. The Commercial Tax OfficerTondiarpet North-II,Chennai North, Tamilnadu
Case at a glance
Outcome
Set aside
Consequently, such order is not sustainable and is set aside
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 44. From the death certificate, it follows that the impugned order was issued against a dead person. Consequently, such order is not sustainable and is set aside. It is, however, open to the respondent to initiate fresh action after issuing notice to all the class-1…
Judgment
WP No. 16877 of 2026__________Page1 of 4IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 01-06-2026CORAMTHE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHYWP No. 16877 of 2026and W.M.P.Nos.18129 & 18133 of 2026 Madhumathi FilmsRep by its proprietor,K Madhumathi, W/o. Kalidas (Late),New No. 542, Old No.622,Thiruvottiyur High Road, Tondiarpet, Chennai 600 081...Petitioner(s)VsThe Commercial Tax OfficerTondiarpet North-II,Chennai North, Tamilnadu...Respondent(s)PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records in impugned assessment order on the file of the respondent u/s 73 Act / Rules provision Ref. No. ZD330224043865H dated 08.02.2024 for the assessment year 2018-2019 and quash the same as illegal and devoid of merits. For Petitioner(s):Mr.Naresh Kumar SFor Respondent(s):Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 16877 of 2026__________Page2 of 4ORDERAn order dated 08.02.2024 is assailed by the wife and legal heir of the deceased Dr.P.Kalidas.
The principal ground of challenge is that the impugned order and proceedings prior thereto were initiated against a dead person. Death certificate dated 16.06.2025 declaring that Dr.P.Kalidas died on 04.06.2021 has been filed in support of the assertion.
Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent. She submits that fresh proceedings would be initiated against the legal representatives of Dr.P.Kalidas.
Operative part
From the death certificate, it follows that the impugned order was issued against a dead person. Consequently, such order is not sustainable and is set aside. It is, however, open to the respondent to initiate fresh action after issuing notice to all the class-1 legal heirs of the deceased as per legal heir certificate dated 20.07.2021. https://www.mhc.tn.gov.in/judis WP No. 16877 of 2026__________Page3 of 45. This writ petition is disposed of on these terms. No costs. Consequently, the connected writ miscellaneous petitions are closed.01-06-2026(2/2)Index: Yes/NoSpeaking/Non-speaking orderNeutral Citation: Yes/NoRNAToThe Commercial Tax OfficerTondiarpet North-II,Chennai North, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 16877 of 2026__________Page4 of 4SENTHILKUMAR RAMAMOORTHY, J.RNAWP No. 16877 of 2026and W.M.P.Nos.18129 & 18133 of 202601-06-2026(2/2)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Consequently, such order is not sustainable and is set aside
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
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.