IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN Lease Plan India Pvt Ltd Rep by its Authorized Signatory- B.R. Babu No.31A, DBS Centre Cathedral Road Nungambakkam, Chennai ..Petitioner Vs State Tax Officer Nungambakkam Assessment Circle No 88, Mayor Ramanathan Salai, Chetpet, Chennai 600 031 ..Respondent Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, to direct the respondent to pass revised assessment orders for the years 2012-2013 to 2014-2015 in a time framed manner based on the petitioner representation dated 12.03.2025 and issue any other writ or pass such further or other order as this Court may deem fit and proper in the facts and circumstances of the case.

For Petitioner : Mr. N Murali For Respondent : Mr. C. Harsharaj, Special Government Pleader

ORDER

This Writ Petition is disposed of at the stage of admission after hearing the learned counsel for the Petitioner and the learned counsel for the Respondent.

2. The prayer sought for in this Writ Petition is to direct the Respondent to pass revised Assessment Orders for the years 2012-2013 to 2014-2015 in the light of the Orders passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai – 104 in T.A.No.103/17, T.A.No.104/17 and T.A.No.105/17 dated 12^th July 2021. In this regard, the Petitioner has also submitted a representation dated 12.03.2025.

3. The case of the Petitioner is that the Respondent has failed to take appropriate steps in respect of the appeal filed as early as on 26.10.2021. It appears that the appeal has not yet been numbered. The implementation of the order cannot be kept pending perennially on the ground that the appeal filed on

26.10.2021 is yet to be numbered.

4. Therefore, the Respondent shall pass appropriate orders on merits as expeditiously as possible.

5. It is made clear that if any proceedings are pending before the Appellate Court or the High Court, the orders to be passed shall be subject to the outcome of such proceedings.

6. In view of the above, this Writ Petition stands disposed of. No costs.

11-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No klt To The State Tax Officer, Nungambakkam Assessment Circle, No 88, Mayor Ramanathan Salai, Chetpet, Chennai 600 031.

C.SARAVANAN, J.

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11-03-2026