IN THE HIGHCOURT OF JUDICATURE AT MADRAS DATED : 10.12.2024 CORAM THE HONOURABLE MR.JUSTICE J.SATHYA NARAYANA PRASAD and W.M.P.No.39996 of 2024 Neikarapatty Ilanthendral Manamakizh Sangam Rep.by it Joint Secretary, S.Murugan ... Petitioner Vs.

The Assistant Commisioner, Kondalampatty Assessment Circle, 3^rd Floor, Commercial Taxes Office Buildings, Pitchards Road, Hasthampatty, Salem 636 007. .. Respondent PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records of the respondent in its proceedings in TIN : 33576330677/2022-23 dated 06.05.2024 and quash the same.

For Petitioner : Mr.D.Vijayakumar for M/s.TP.Savitha For Respondent : M/s.Amirta Dinakaran Government Advocate(T).

ORDER

The present writ petition is filed challenging the impugned order Reference No.33576330677/2022-23 dated 06.05.2024 passed by the respondent.

2. It is submitted by the learned counsel for the petitioner that the petitioner is a Recreation club and provided healthy food and drinks for the welfare of the business communities and other people and it is registered under the Sales Tax Act ( VAT Act) and also having a FL L