COIMBATORE - ERODE Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) This writ petition has been filed by the Petitioner 2 Association challenging the communication issued by the Commissioner of Commercial Taxes, Chennai, the second Respondent herein, dated 8.10.2010. The impugned communication issued to all the Joint Commissioners (Teritorial) reads as follows:

(2.) At this stage of the heearing of the writ petiton, the learned Additional Government Pleader (Taxes) appearing 3 for the second Respondent had pointed out that the impugned order is only an internal communication and it is not open to the Petitioner to challenge the same. He had also submitted that the writ petition is premature in nature.

(3.) In such circumstances, this Court finds it appropriate to dismiss the writ petition, as it is devoid of merits. Hence, the writ petition stands dismissed. However, it goes without saying that it would be open to the individual members of the Petitioner association to challenge the orders to be passed by the authorities concerned, if any, if they are aggrieved by the same, before the appropriate authority or forum, in the manner known to law. No costs. Connected M.P. Nos. 1 and 2 of 2011 are closed.