1

BERORS THE MADURAI BENCH OF MADRAS HIGH COURT

DATED :: 07.02.2008

CORAM :

THS HOHOURABLB NR. A.P.SHAH, CHI EE JUSTICE

AND
THE HONOURABLE MR. JUSTICS S. NAGAMUTHU

W.A (MD) No. 130 of 2005

and
W.A.M.P (MD) No.153 of 2005

R. Balasub
107/18-6, Mille
uerpura,
Thoothuludi-B
... Appellant
- Va -

Additional Deputy Coaercial

Tex officer-III,
office of the Deputy
Comercial Tax Otticer-III,
Thoothukudi. Respondent

Veit Appeel filed undee clause 1s of the Letters Patent

against the orders of the leacned Single Judqe dated
MHde in W.P (M.D).No. 1277 of 2005. 28.02.2005

Fo Agpellants :: Ne.A.Iaonuel

For Respondenta #: Me. Rajasekaran

Spl.Government Plesder

(Judgment of the Court vas made by THE HON' BUE

THE CHIEF JUSTICE)
Heacd che lecned counsel tor the sppeilant and
counsel for the respondent. che

2. The claim of the appellant that

he 1s 4 bona fide
purchaser And that he falls w1thin Che exepted
category under
Section 24 (A) of the TamLl Nadu Generel Sales Tax Act, cann
adjudicated in veit tA Cion under Article 226 of che
ConstitUtion of India and the sppropciate remedy for the sppellanc

0030778
 Thecefore,
to establish his rights.
19 to spproach the Civil Court uiar su1t 15
Ve agree vith the lcarned Single Judge that a
appropriate renedy 63 held in PadeSTCCoffee Vorkcs VS Conerciel
Tax Officer Rocktort reported in 114 494.

is disissed. Thece is
3. In the cesult, the Yit appealconnected iscellaneous
DO order as to costs. Consequently
petition is closed.
Sd/
Assistant Registrer (Crl.s1de)

/True Copy/

Sub. A01stant Registrer

To:

Add1 tionel Deputy Coe ccial

Tax Officer-III,
OZtice of the Deputy
Tax officer-III,
Thockuludi

+1 C.c. to M/s.A, Inanuel, Advocate SR.No. 5656

V.A(MD) No. 130 of 2005

Dt.07.02. 2008
VA(15.02.20081

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