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Rajesh Traders Trichy Rep By Its Proprietor T. Rajeshkannan Versus The State of Tamil Nadu, The Commercial Tax Officer

2015 (9) TMI 99 - MADRAS HIGH COURT

Maintainability of Suit – Statutory Bar to entertain Suit – Suit was filed before trial court, praying for decree of declaration that notice, issued by Department, was illegal and void – Said suit was dismissed on ground for non-prosecution – Appeal filed for restoration of suit was also rejected – Held that:- Appellate judge considered affidavit filed by petitioner, in light of order passed by trial court –Appellate Judge had very clearly held that petitioner invented new reasons to suit his co .....

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ns impugned order sustains – Decided against Assesse. - C. R. P. (NPD) (MD) No. 1400 of 2015a - Dated:- 27-7-2015 - K. K. Sasidharan, J. For the Appellant : Mr A L Kannan For the Respondent : None ORDER This Civil Revision Petition is directed against the order dated 04 March, 2015 in C.M.A.No.5 of 2014, whereby and whereunder, the learned Principal District Judge, Tiruchirappalli, confirmed the order and decreetal order dated 19 March, 2014 in I.A.No.246 of 2013 in O.S.No.448 of 2007, on file o .....

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pondent by filing a detailed written statement. The second respondent has taken up a specific contention with regard to the maintainability of the suit. 4. The petitioner failed to appear before the Trial Court. The Trial Court, therefore, dismissed the suit for non-prosecution. 5. The petitioner filed an application in I.A.No.246 of 2013 before the Trial Court to restore the suit. The Trial Court dismissed the application. The order dated 19 March, 2014, was challenged in Civil Miscellaneous Ap .....

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bility of the suit. Even then, the suit was posted for trial. The petitioner failed to appear before the learned Principal Subordinate Judge, on the date of hearing. The learned Principal Subordinate Judge, therefore, dismissed the suit for default. 8. The petitioner filed I.A.No.246 of 2013 to restore the suit. The petitioner has given a reason that his child was laid up and as such, he failed to appear before the Trial Court. The learned Principal Subordinate Judge found that the very same pet .....

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f 2013, in the light of the order passed by the learned Principal Subordinate Judge. The learned Appellate Judge very clearly held that the petitioner invented new reasons to suit his convenience. The petitioner has given one reason in O.S.No.388 of 2007 for his absence and another reason to restore the connected suit in O.S.No.448 of 2007. The petitioner has not given any explanation with regard to the contradictory stand taken by him. I am, therefore, of the view the the learned Appellate Judg .....

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ummoned the petitioner to produce accounts and the connected records. Since there was no response from the side of the petitioner, final notice was issued on 25 April, 2006, directing him to produce the records. Since accounts were not produced, the Assessing Officer issued a pre-assessment notice, fixing the taxable turnover for the years 2003-2004 and 2004-2005. The petitioner was directed to submit his objection, within a period of fifteen days. The petitioner, without filing objection, strai .....

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