Madras High Court
WP/37132/2026 of Ranganathan.M (Deceased) Proprietor of Ram Electir Vs The State Tax Officer on 23 September 2026
WP Nos. 37132 & 37135 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 37132 & 37135 of 2026
and W.M.P.Nos.41695, 41697, 41701 & 41702 of 2026
CNR:{HCMA012108122026}, CNR:{HCMA012108142026}
Ranganathan.M (Deceased)
Proprietor of Ram Electricals
Rep. by his Legal heir Rajesh,
No. 07, Kamaraj Nagar, 1st street, Nagalkeni, Chrompet, Chennai 600 044.
..Petitioner(s) in both
WP's
Vs
The State Tax Officer
Tiruverkadu Assessment circle,
Integrated commercial taxes Building,
T.S.No.2, Government Farm Village,
Nandanam, Chennai 35
..Respondent(s) in both
WP's
PRAYER in W.P.No.37132 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment order dated 27.10.2023
bearing
GSTIN
no.33AGOPR2022B2ZU/2018-19 in reference no. ZD331023167990l passed by the Respondent as arbitrary and thus render justice.
WP Nos. 37132 & 37135 of 2026
PRAYER in W.P.No.37135 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment order dated 27.10.2023 bearing no. 33AGOPR2022B2ZU/2019-20
in reference no. ZD331023167365N passed by the Respondent as arbitrary and thus render justice.
In both WP's
For Petitioner(s):
M/s.J Ashish
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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COMMON ORDER
Both these writ petitions are presented by the son and legal heir of the deceased Proprietor of Ram Electricals.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
3. After pointing out that the orders impugned in these writ petitions were issued after the death of the Proprietor on 30.05.2021, learned counsel for the
WP Nos. 37132 & 37135 of 2026
petitioner submits that the interest liability imposed under the orders impugned herein would be discharged in sixty days.
4. Taking note of and recording these submissions, these writ petitions are disposed of. In view of the undertaking by the petitioner, the respondent shall not initiate recovery measures for the above mentioned period of sixty days. The attachment of the property of the late Proprietor shall be raised subject to the qualification that the property may be re-attached if the petitioner defaults in making payments, as undertaken in these writ petitions. The communication in this regard shall be sent by the respondent to the jurisdictional Sub Registrar for the effacement of entry if any, in the encumbrance register. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer, Tiruverkadu Assessment circle, Integrated commercial taxes Building, T.S.No.2, Government Farm Village, Nandanam, Chennai 35
WP Nos. 37132 & 37135 of 2026
SENTHILKUMAR RAMAMOORTHY J. RNA WP Nos. 37132 & 37135 of 2026 and W.M.P.Nos.41695, 41697, 41701 & 41702 of 2026 23-09-2026