Madras High Court
WP(MD)/30642/2026 of Tvl. The Secretary, T1203, S Vs The Deputy State Tax Officer on 29 October 2026
WP(MD) No. 30642 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 29-10-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30642 of 2026
CNR:{HCMD011495222026}
and
WMP(MD) Nos.23373 & 23374 of 2026
Tvl. The Secretary, T1203,
Sethubavachatram-Primary Agri Co-op Ltd., Rep. by its Secretary, Pethaiyan, Main Road, Sethubavasathiram,
Thanjavur District-614 628.
..Petitioner(s)
Vs
The Deputy State Tax Officer/
The Deputy Commercial Tax Officer,
Pattukottai-I Assessment Circle,
First Floor of the Government Building.
Muthupet Road, Pattukottai,
Page 1 of 4
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of respondent vide Order Number 33AACAT8657K1Z0/2021-22 and in summary order Reference No.ZD331225433771L dated 29.12.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22.
Page 2 of 4
WP(MD) No. 30642 of 2026
For Petitioner
: Mr.P.Dinesh
For Respondent
: Mr.R.Parthiban
Special Government Pleader
ORDER
Order dated 29.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
3. Learned counsel for the petitioner submits that 100% of the tax demand under the impugned order was recovered. He relies on the documents at pages 35 and 36 of the paper book in support of his submission.
4. Subject to verifying and confirming that 100% of the tax demand was indeed recovered, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of confirming the above mentioned recovery.
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WP(MD) No. 30642 of 2026
5. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. 29-10-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer/ The Deputy Commercial Tax Officer, Pattukottai-I Assessment Circle, First Floor of the Government Building. Muthupet Road, Pattukottai,
WP(MD) No. 30642 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30642 of 2026 29-10-2026
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