WP(MD) NO. 29817 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23-10-2025 CORAM THE HONOURABLE MR JUSTICE G.R.SWAMINATHAN WP(MD) NO. 29817 of 2025 and WMP(MD)No.23064 of 2025 Tvl.Abdul Muthalif Works Contract, Rep.by its Proprietor No.3/42, Main Road, Attapatti, Melur, Madurai District – 625 108. ... Petitioner Vs The State Tax Officer – VI (Inspection Wing), Office of the Joint Commissioner (ST), (Intelligence), Madurai. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of the respondent vide 33AFVPA2100H1Z0/2018-19 dated 06.04.2024 summary order reference number ZD330424105800Y dated 15.04.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2018-19. For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.J.K.Jeyaseelan, Government Advocate ORDER Heard both sides. https://www.mhc.tn.gov.in/judis 2.The petitioner suffered an order at the hands of the respondent. The order was passed on 06.04.2024. The appeal period has already expired. The petitioner states that he will file an appeal within a period of four weeks from the date of receipt of copy of this order. The same shall be entertained without reference to limitation. Since the entire tax amount had already been recovered from the petitioner, the question of making any pre- deposit while filing the appeal will not arise. Upon receipt of the appeal, the bank attachment effected on the petitioner shall stand lifted immediately. If the petitioner fails to file the appeal as undertaken before this Court, the benefit of this order shall stand recalled automatically. 3.This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 23-10-2025 Skm To The State Tax Officer – VI (Inspection Wing), Office of the Joint Commissioner (ST), (Intelligence), Madurai. https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. skm WP(MD) NO. 29817 of 2025 23.10.2025 https://www.mhc.tn.gov.in/judis