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2026 Supreme(Online)(Mad) 86475
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
M. Dhandapani, N. Dilip Kumar, JJ
Universal Poly Bags Industries (P) Ltd. – Appellant
Versus
State of Tamil Nadu – Respondent
W.P(MD)No.10215 of 2021 | W.P(MD)No.10223 of 2021 | W.P(MD)No.10218 of 2021
For the Appellants/Petitioners: A.S. Mujibur Rahman
For the Respondents: M. Mahaboob Athiff
The court permitted the withdrawal of writ petitions to pursue a statutory appeal, ruling that the time spent prosecuting the writ proceedings shall be excluded when calculating the limitation period for the statutory appeal.
Headnote:(A) Writ Jurisdiction - Withdrawal of Petition - Liberty to file statutory appeal - When a writ petition is withdrawn to pursue an alternative statutory remedy, the court may exclude the time spent in the writ proceedings for the purpose of computing the limitation period. (Para 2)
Issues: Whether the petitioners could withdraw the writ petitions with liberty to file a statutory appeal and have the period of limitation extended.
W.P(MD)No.10215 of 2021
M/s.Universal Poly Bags Industries (P) Ltd., Rep. by its Managing Director, T.Muralitharan ... Petitioner
vs.
1. The State of Tamil Nadu, Rep. by Secretary to Government, Commercial Taxes and Registration Department, Fort St. George, Chennai 600 009.
2. The State Tax Officer-1, Virudhunagar. ... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, calling for the records on the files of the 2nd respondent in ENTRY TAX ASST No.5721227/2002-03 dated 26.12.2020 and quash the same as invalid, illegal and without jurisdiction.
For Petitioner : Mr. A.S.Mujibur Rahman
For Respondents : Mr.M.Mahaboob Athiff, Special Government Pleader
W.P(MD)No.10223 of 2021
M/s.Universal Poly Bags Industries (P) Ltd., Rep. by its Managing Director, T.Muralitharan ... Petitioner
vs.
1. The State of Tamil Nadu, Rep. by Secretary to Government, Commercial Taxes and Registration Department, Fort St. George, Chennai 600 009.
2. The State Tax Officer-1, Virudhunagar. ... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, calling for the records on the files of the 2nd respondent in ENTRY TAX ASST No.5721227/2004-05 dated 26.12.2020 and quash the same as invalid, illegal and without jurisdiction.
For Petitioner : Mr. A.S.Mujibur Rahman
For Respondents : Mr.M.Mahaboob Athiff, Special Government Pleader
W.P(MD)No.10218 of 2021
M/s.Universal Poly Bags Industries (P) Ltd., Rep. by its Managing Director, T.Muralitharan ... Petitioner
vs.
1. The State of Tamil Nadu, Rep. by Secretary to Government, Commercial Taxes and Registration Department, Fort St. George, Chennai 600 009.
2. The State Tax Officer-1, Virudhunagar. ... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, calling for the records on the files of the 2nd respondent in ENTRY TAX ASST No.5721227/2003-04 dated 26.12.2020 and quash the same as invalid, illegal and without jurisdiction.
For Petitioner : Mr. A.S.Mujibur Rahman
For Respondents : Mr.M.Mahaboob Athiff, Special Government Pleader
COMMON ORDER
(Order of the Court was made by N.DILIP KUMAR, J.)
Today, when the matters are taken up for hearing, the learned counsel appearing for the petitioners seeks permission of this Court to withdraw these writ petitions with liberty to file a statutory appeal before the competent appellate authority.
2.Recording the submission and granting such liberty, these writ petitions are dismissed as withdrawn. The period during which the petitioners were prosecuting the proceedings before this Court shall be excluded for the purpose of computing the period of limitation. No costs. Consequently, connected miscellaneous petitions, if any, are closed.
