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1971 Supreme(Mad) 311

VEERASWAMI, RAGHAVAN
M. K. Kandaswami and Others – Appellant
Versus
State of Tamil Nadu and Others – Respondent


Advocates Appeared: C.S. Chandrasekhara Sastry, K. Srinivasan, K.C. Rajappa, P.R. Ranganathan, S. Padmanabhan, M.M. Abdul Razack, S. Abdul Karim, K. Venkataswami

Judgment :-

VEERASWAMI, C.J.

Petitions under article 226 of the Constitution of India, praying the High Court to issue writs of prohibition, (1) prohibiting the respondent from taking further proceedings in pursuance of the notice of the respondent, (a) dated 5th February, 1970, in Asst. No. 12548/69-70 (W.P. 860/70), (b) dated 5th February, 1970, in Asst. No. 12547/69-70 (W.P. 861/70) and (c) dated 2nd February, 1971, in M.G.S.T. No. 2205/69-70, dated 2nd February, 1971, in M.G.S.T. Asst. No. 2708/69-70 and dated 3rd February, 1971, in M.G.S.T. Asst. No. 2012/69-70 respectively issued under section 7-A of the Tamil Nadu Act 2 of 1970 relating to the petitioner's business for the assessment year 1969-70 etc. Writ Petitions Nos. 585, 860, 861, 864, 3349 and 4149 of 1970 and 508, 577, 578, 605 to 609, 629, 694 to 697, 797, 833, 838, 884, 895 to 897, 902, 909, 934 to 936, 1015 and 1049 of 1971, decided on April 23, 1971. C. S. Chandrasekhara Sastry, K. Srinivasan, K. C. Rajappa, P. R. Ranganathan, S. Padmanabhan, M. M. Abdul Razack and S. Abdul Karim, for the petitioners. The Advocate-General assisted by K. Venkataswami, First Assistant Government Pleader, for the respondent.

The order














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