N.PAUL VASANTHAKUMAR
Tata Coffee Limited, rep. by M. K. C. Pai, its Company Secretary – Appellant
Versus
State of Tamil Nadu, rep. by the Secretary to Government, Commercial Taxes & Registration – Respondent
The Tata Coffee Limited, Bangalore, represented by its Company Secretary has filed both these writ petitions. W.P.No.31059 of 2007 is filed to quash the notice dated 27.7.2007 issued by the third respondent and W.P.No.31062 of 2007 is filed to quash the reference dated 21.5.2007 made by the second respondent. 2. The brief facts necessary for disposal of these writ petitions are as follows:
(a) The petitioner Company is registered under the Companies Act, 1956, and is having its registered Office at Pollibetta, South Kodagu, Karnataka State. The petitioner is a subsidiary of Tata Tea Limited, doing business of growing and processing Coffee and Tea in various places including Anamalai Hills, Coimbatore District.
(b) The petitioner is a subsidiary company of 4th respondent Tata Tea Limited, having its registered office at No.1 Bishop Lefroy Road, Calcutta, which also owned Estates at Pannimedu, Pachaimalai, Uralikal, Velonie and Valparai in Anamalai Hills village in Coimbatore District. In Anamalai Hills Estate, the 4th respondent is having an extent of 9873.86 acres of lands.
(c) Except in Valparai Estate, the remaining Estates were principally planted with tea, whereas the
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