COMMR OF COMMERCIAL TAXES Vs. CHITRAHAR TRADERS

JUDGEMENT

(1.) Delay condoned.

(2.) Leave granted.

(3.) This appeal arises out of the judgment and order passed by the Division Bench of the Madras High Court dismissing the writ appeal filed by the Appellants herein whereby the Division Bench affirmed the judgment and order passed by the learned Single Judge allowing the writ petition filed by the Respondent herein. Since the facts leading to filing of the aforesaid writ petition by the Respondent are not disputed, we are not required to set out herein the entire factual position at length. However, for the purpose of deciding the present appeal, whatever facts are required to be dealt with and stated are being stated hereinafter.