Madhumathi Films vs The Commercial Tax Officer

WP No. 16877 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16877 of 2026 and W.M.P.Nos.18129 & 18133 of 2026 Madhumathi Films Rep by its proprietor, K Madhumathi, W/o. Kalidas (Late), New No. 542, Old No.622, Thiruvottiyur High Road, Tondiarpet, Chennai 600 081. ..Petitioner(s) Vs The Commercial Tax Officer Tondiarpet North-II, Chennai North, Tamilnadu. ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records in impugned assessment order on the file of the respondent u/s 73 Act / Rules provision Ref.No. ZD330224043865H dated 08.02.2024 for the assessment year 2018- 2019 and quash the same as illegal and devoid of merits. For Petitioner(s): Mr.Naresh Kumar S For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/06/2026 05:08:06 pm ) WP No. 16877 of 2026 ORDER An order dated 08.02.2024 is assailed by the wife and legal heir of the deceased Dr.P.Kalidas. 2. The principal ground of challenge is that the impugned or