R M GUNASEKARAN Vs. GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner seeks to challenge G.O.(D) No.509 dated 05.11.2001 and the Resolution of the second respondent in Resolution No.332 dated 29.03.2000 as well as the Demand Notice of the second respondent dated 21.12.2001.

(2.) THE brief facts, which are required to be stated, are that the petitioner is a licenced wholesale dealer in paddy and rice. He is running his business under the name and style of "Sekar Rice Mundy" from the year 1985-86. For carrying on his wholesale business, the petitioner got a godown at New No.16-B (Old No.73), Rajee Chettiar Veedhi, Ukkadam, Coimbatore. According to the petitioner, there are about 84 wholesale paddy and rice merchants in Coimbatore like that of the petitioner. THE petitioner and the other such wholesale paddy and rice merchants stated to have obtained licences issued under the provisions of the Tamil Nadu Essential Trade Articles (Regulation and Trade) Order, 1984. Apart from the said licence, it is stated that the petitioner also obtained a licence by paying appropriate licence fee issued by the second respondent-Corporation. According to the petitioner, the licence fee was initially Rs.250/- per annum till 1993 and it was increased to Rs.500/- in the year 1994 and the same was continued till 1999-2000.

(3.) IT is in the above said background, the petitioner approached this Court by filing this writ petition challenging the said Government Order, Resolution No.332 dated 29.03.2000 and the Demand Notice dated 21.12.2001.