BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1701 of 2026 Tvl Sri Jeyamurugan Building Promoters Rep. by its Proprietor Kani Manoharan S/o.Kani Pandian

2117-1, Jawaharlal Nehru Road Sivakasi, Virudhunagar District - 626 123.

... Petitioner Vs.

1. The Commissioner Of Commercial Taxes, O/o The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai - 600 005

2. The Deputy State Tx Officer I/

The Deputy Commercial Tax Officer Sivakasi I Assessment Circle Commercial Taxes Building No 174 A, Ngo Colony Satchiyapuram, Sivakasi Virudhunagar District 626124 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for records pertaining to impugned order of the 2nd Respondent in Ref.No.ZD330124157378F/

2020-21 dated 31.01.2024 and quash the same.

For Petitioner : Mr.Veeramanikandan R For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 31.01.2024 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on b