WP No. 16874 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16874 of 2026 and W.M.P.Nos.18126 & 18127 of 2026 Madhumathi Films Rep by its Proprietor, K Madhumathi, W/o. Kalidas (Late), New No. 542, Old No.622, Thiruvottiyur High Road, Tondiarpet, Chennai 600 081. ..Petitioner(s) Vs The Deputy Commercial Tax Officer Tondiarpet 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.ZD331223069170V dated 11.12.2023 for the assessment year 2017- 2018, and quash the same as illegal and devoid of merits. For Petitioner(s): Mr.Naresh Kumar S For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 16874 of 2026 __________ Page2 of 4 ORDER An order dated 11.12.2023 is assailed by the wife and legal heir of the deceased Dr.P.Kalidas. 2. 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. 3. 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. 4. 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. 16874 of 2026 __________ Page3 of 4 5. This writ petition is disposed of on these terms. No costs. Consequently, the connected writ miscellaneous petitions are closed. 01-06-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial Tax Officer Tondiarpet North-II, Chennai North, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 16874 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 16874 of 2026 and W.M.P.Nos.18126 & 18127 of 2026 01-06-2026 (1/2) https://www.mhc.tn.gov.in/judis