The petitioner has approached this Court with the following prayers:
“i) to direct the 1st respondent to issue assessment notices for the years 2003-04 & 2004-05 to the respondents 3 to 5 by the issue of a writ of mandamus or such other writ or order or direction.
ii) to grant the petitioner such other incidental reliefs including the costs of these proceedings.”
2. The learned Counsel for the petitioner submits that the petitioner, of course, was a partner of the second respondent firm, but retired from the partnership on 31.10.2004. The business in fact was being continued thereafter by respondents 3 to 5. The factum of retirement was communicated to the first respondent/Commercial Tax Officer as well. But years after the retirement, proceedings were initiated to have fresh assessment in respect of 2003-04 and 2004-05 by sending Exts.P4 and P5 notices, which made her to approach this Court, pointing out that the petitioner does not have any records at all and proceedings if W.P.(C)No.16221 OF 2010 2 at all any are to be pursued and proceeded against the respondents 2 to 5.
3. Heard the learned Government Pleader as well.
4. Pursuant to 'urgent notice on admission' ordered by this Court about four years back, i.e. on 27.05.2010, the party respondents have entered appearance. The learned Counsel representing said respondents submits that the proceedings forming the subject matter of Exts.P4 and P5 have been finalised by the 'Fast Track Team' as per the proceedings dated 16.06.2010 and it has been found that no tax liability is due from the firm or any of the partners. A copy of the relevant proceedings is also produced for perusal of this Court.
In the above circumstance, this Court finds that no further orders are required to be passed in this writ petition and the same stands closed accordingly.
P.R.RAMACHANDRA MENON JUDGE lk