WP No. 26981 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26981 of 2026 and WMP.Nos.29559 & 29560 of 2026 1.Nirmala G W/o. G. Govardhanan, Flat No.3A, Marutham Rhythm, Plot No.A, Zachariah Colony Main Road, Kodambakkam, Chennai 600 024. 2.Suguna Sundari J W/o. S. Nagalingam, No.5/3, 3rd Street, Chinna Raja Pillai Garden, Kodambakkam, Chennai 600 024. Legal heirs of Late. J. MEERA (Deceased Proprietrix of M/s. RAMPALACE) ..Petitioners Vs The Deputy State Tax Officer II (Formerly know as Deputy Commercial Tax Officer) Vadapalani Assessment Circle, No.1, Greams Road, Ground Floor, PAPJM Annex Building, Chennai-600 006. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records pursuant to the impugned order passed by the Respondent dated 22.12.2025 in Reference Number ZD 331 225 337 301X/21-22 and quash the same as arbitrary, illegal. For Petitioners: Mr. S.Kabil Dev For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26981 of 2026 ORDER Order dated 22.12.2025 against J.Meera is assailed by the legal heirs of said late J.Meera on the ground that such order was issued against a dead person. 2. Relying on death certificate issued on 13.09.2025, learned counsel submits that the proprietrix, J.Meera, passed away on 18.08.2025. He also refers to the legal heir certificate. 3. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. She submits that it should be left open to the respondent to initiate proceedings against the legal representatives of the late proprietrix. 4. The death certificate records the date of death of J.Meera as 18.08.2025. Even the show cause notice was issued thereafter. In these circumstances, the impugned order cannot be sustained and is hereby set aside. It is, however, open to the respondent to initiate proceedings against the legal representatives of the late J.Meera. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26981 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 23-07-2026 (2/2) Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer II (Formerly know as Deputy Commercial Tax Officer) Vadapalani Assessment Circle, No.1, Greams Road, Ground Floor, PAPJM Annex Building, Chennai-600 006. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26981 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26981 of 2026 and WMP.Nos.29559 & 29560 of 2026 23-07-2026 (2/2) __________ Page4 of 4 https://www.mhc.tn.gov.in/judis