WP No.19334 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.08.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN WP No.19334 of 2025 A.Dharmalingam : Petitioner versus 1. The Principal Secretary To Government, Commercial Of Commercial Taxes, Office Of The Commercial Taxes, Chepauk, Chennai-600 009. 2.The Commissioner Of Commercial Taxes Office Of The Commercial Taxes, Chepauk, Chennai-600 005. 3.The Joint Commissioner (administration) O/o. The Commercial Taxes, Chepauk, Chennai-600 005. 4.The Joint Commissioner (ct) O/o, Joint Commissioner, Salem Division, Commercial Taxes Complex, Picharts Road, Hasthampatti, Salem-636007. 5.The Joint Commissioner (ct), O/o Joint Commissioner, https://www.mhc.tn.gov.in/judis WP No.19334 of 2025 Erode Division, Commercial Taxes Building 46, Puthur, Erode-638102. 6.The Deputy Commissioner (ct) O/o. Deputy Commissioer Salem-II, Commercial Taxes Complex 4th Floor, Picharts Road, Hasthampatti, Salem-636007. 7.The Assistant Commissioner (ct) O/o. The Assistant Commissioner Omalur Circle, Periyamariamman Koil Back Side, Bazar Road, Omalur-636 455. 8.The Assistant Commissioner (ct) The Assistant Commissioner Mettur Circle, Kalaivani Thirumanamandabam, Raman Nagar, Mettur -637403. 9.The State Tax Officer O/o. Edappadi Assessment Circle, 60A, Smvt Nagar, Salem Main Road, Vellandivalasu, Edappadi -637101. 10.The Deputy Commissioner (ct) O/o. The Deputy Commissioner Ct District. Commercial Tax Building, 1 Prouch Road, Erode-638001. 11.The Deputy Commissioner (ct) O/o. Deputy Commissioner, Karur District, Commercial Taxes Building, Rdo Campus, North Prakasam Road, Karur-639001. : Respondents https://www.mhc.tn.gov.in/judis WP No.19334 of 2025 Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus directing the respondents to conduct a comprehensive audit in respect of the issuance of Form S (No Liability Tax Certificate) under the Tamil Nadu Value Added Tax Act, 2006, in the assessment circles under the jurisdiction of the Deputy Commissioner (ST), Salem-II, including Omalur Circle, Erode, and Karur (CT) District, particularly for the years 2012-2013 to 2015-2016 consequently to take appropriate disciplinary and penal action against officials and contractors found to have misused or forged the said certificates and consequential direction to recover the resultant revenue loss identified in audit reports of the Accountant General, Internal Audit Wind, and Commercial Tax Department and to conclude all pending enquires and take consequential action based on findings already on record. For Petitioner : Mr.D.Udhayasuriyan For Respondents : Mr.C.Harsha Raj, Special Government Pleader https://www.mhc.tn.gov.in/judis WP No.19334 of 2025 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Allegation regarding tax evasion has been levelled in this petition. The petition is as vague as it could be. No roving inquiry could be directed based on such allegations. If the petitioner is in possession of any such information, he is always at liberty to submit those information to the Tax Intelligence Department. 2. The petition stands dismissed. There will be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (SUNDER MOHAN, J.) 05.08.2025 Index : Yes/No Neutral Citation : Yes/No tar To 1. The Principal Secretary To Government, Commercial Of Commercial Taxes, Office Of The Commercial Taxes, Chepauk, Chennai-600 009. 2.The Commissioner Of Commercial Taxes Office Of The Commercial Taxes, Chepauk, Chennai-600 005. Page 4 of 6 https://www.mhc.tn.gov.in/judis WP No.19334 of 2025 3.The Joint Commissioner (administration) O/o. The Commercial Taxes, Chepauk, Chennai-600 005. 4.The Joint Commissioner (ct) O/o, Joint Commissioner, Salem Division, Commercial Taxes Complex, Picharts Road, Hasthampatti, Salem-636007. 5.The Joint Commissioner (ct), O/o Joint Commissioner, Erode Division, Commercial Taxes Building 46, Puthur, Erode-638102. 6.The Deputy Commissioner (ct) O/o. Deputy Commissioer Salem-II, Commercial Taxes Complex 4th Floor, Picharts Road, Hasthampatti, Salem-636007. 7.The Assistant Commissioner (ct) O/o. The Assistant Commissioner Omalur Circle, Periyamariamman Koil Back Side, Bazar Road, Omalur-636 455. 8.The Assistant Commissioner (ct) The Assistant Commissioner Mettur Circle, Kalaivani Thirumanamandabam, Raman Nagar, Mettur -637403. 9.The State Tax Officer O/o. Edappadi Assessment Circle, 60A, Smvt Nagar, Salem Main Road, Vellandivalasu, Edappadi -637101. 10.The Deputy Commissioner (ct) O/o. The Deputy Commissioner Ct District. Commercial Tax Building, 1, Prouch Road, Erode-638001. Page 5 of 6 https://www.mhc.tn.gov.in/judis WP No.19334 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN , J. (tar) 11.The Deputy Commissioner (ct) O/o. Deputy Commissioner, Karur District, Commercial Taxes Building, Rdo Campus, North Prakasam Road, Karur-639001. WP No.19334 of 2025 05.08.2025 https://www.mhc.tn.gov.in/judis