Learned counsel for the petitioner submits that during the pendency of the writ petition, due to subsequent development, when the assessment having been completed and tax being paid, nothing further survives for adjudication. It is submitted by the learned counsel for the petitioner that for the purpose of release of the goods, the petitioner had paid a sum of Rs.1,000/- on 23.12.2003 and the petitioner seeks for a direction upon the respondents to refund the said amount.
2.In the light of the above submission, the writ petition stands disposed of leaving it open to the petitioner to work out his remedies before appropriate forum for refund of any money, which they may be entitled to. No costs. Consequently, WP.M.P.No.8498 of 2006 is closed.
03.08.2017 Index : Yes/No Website : Yes/No sra To
1.The Deputy Commercial Tax Officer (Enf), Roving Squad, Kinathukadavu.
2.The Joint Commissioner (CT) (RP) O/o Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005.
3.The Commercial Tax Officer, Singanallur Circle, Coimbatore.
T.S.Sivagnanam, J.
(sra) W.P.No.7730 of 2006 03.08.2017