C.M.P.No.18317 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS. JUSTICE N. MALA C.M.P.No.18317 of 2026 and T.C.No.97612 of 2026 M/s Welcord Component Industries, B-8, PIPDIC Industrial Estate, Mettupalayam, Puducherry 605 009 Appellant(s) Vs Additional Deputy Commercial Tax Officer (IAC) Commercial Taxes Department, Puducherry 605 001. Respondent(s) PRAYER Civil Miscellaneous Petition has been filed under Section 5 of Limitation Act, to condone the delay of 50 days in preferring the Tax Cases (Revision) against the order dated 02-02-2026 made in CMA(Tax).No.2 of 2024. For Appellant: Mr.K.Jeyachandran For Respondent: Mr.Ramasamy Meiyyappan, GA(P) ORDER (Order of the Court was made by G.Jayachandran, J.) This petition is filed to condone the delay of 50 days in preferring the Tax Cases (Revision) against the order dated 02.02.2026 made in C.M.A.(Tax)No.2 of 2024. https://www.mhc.tn.gov.in/judis C.M.P.No.18317 of 2026 2.The learned Government Advocate appearing for the respondent has no objection in allowing the petition. 3. Being satisfied with the reasons stated in the affidavit filed in support of the petition and in view of the no objection given by the learned Government Advocate, this Civil Miscellaneous Petition is allowed. No costs. (G.JAYACHANDRAN, J.) (N.MALA, J.) 23-07-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No Note: Registry is directed to number the case if it is otherwise in order. To Additional Deputy Commercial Tax Officer (IAC) Commercial Taxes Department, Puducherry 605 001. https://www.mhc.tn.gov.in/judis C.M.P.No.18317 of 2026 G.JAYACHANDRAN, J. AND N.MALA, J. ari C.M.P.No.18317 of 2026 and T.C.SR.No.97612 of 2026 23-07-2026 https://www.mhc.tn.gov.in/judis