W.P.(MD)Nos.573 and 15113 of 2016 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.10.2025 CORAM: THE HONOURABLE DR.JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE C.KUMARAPPAN W.P.(MD)Nos.573 and 15113 of 2016 and W.M.P(MD)Nos.461 & 11143 of 2016, 2512 & 2450 of 2025 1.W.P(MD)No.573 of 2016: M/s.N.S & Co., Represented by its Partner S.Vijayakumar ... Petitioner Vs. 1.The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai – 600009. 2.The Assistant Commissioner, Palakkarai – I Assessment Circle, Tiruchy – 1. ... Respondents PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.573 and 15113 of 2016 proceedings of the second respondent passed in TIN 33933522135/2012-13 dated 03.09.2015 and quash the same as illegal, unjust, without authority of law and against the provisions of the Constitution of India. 2.W.P(MD)No.15113 of 2016: B.Perianayaki ... Petitioner Vs. 1.The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai – 600009. 2.The Commercial Tax Officer (Main), Pudukottai 2 Assessment Circle, Pudukottai. ... Respondents PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the proceedings of the second respondent passed in TIN No. 33076344047/2015-16 dated 30.05.2016 and quash the same as illegal, unjust, without authority of law and against the provisions of the Constitution of India. In both W.Ps: For Petitioner : Mr.S.Karunakar For Respondents : Mr.R.Suresh Kumar Additional Government Pleader 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.573 and 15113 of 2016 COMMON ORDER (Order of the Court was made by DR.ANITA SUMANTH, J.) We have heard Mr.S.Karunakar, learned counsel appearing for petitioners and Mr.R.Suresh Kumar, learned Additional Government Pleader appearing for respondents. 2.The petitioners challenge the assessment orders dated 03.09.2015 and 30.05.2016. 3.Mr.Karunakar, learned counsel for petitioners, wishes to withdraw these Writ Petitions with liberty to file statutory appeals and has made an endorsement, recording which, this Writ Petitions are dismissed as withdrawn, granting liberty to the petitioners to file appeals. Such appeals, if filed within two weeks from the date of receipt of a copy of this order shall be entertained by the appellate authority without reference to limitation and in accordance with law. No costs. Consequently, connected Miscellaneous Petitions are closed. [A.S.M.J.,] & [C.K.J.,] 14.10.2025 NCC :Yes/No (2/2) Index :Yes/No Internet :Yes 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.573 and 15113 of 2016 To 1.The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai – 600009. 2.The Assistant Commissioner, Palakkarai – I Assessment Circle, Tiruchy – 1. 3.The Commercial Tax Officer (Main), Pudukottai 2 Assessment Circle, Pudukottai. 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.573 and 15113 of 2016 DR.ANITA SUMANTH, J. AND C.KUMARAPPAN, J. ps W.P.(MD)Nos.573 and 15113 of 2016 14.10.2025 (2/2) 5/5 https://www.mhc.tn.gov.in/judis