Madhumathi Films vs The Deputy Commercial Tax Officer

WP No. 16874 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16874 of 2026 and W.M.P.Nos.18126 & 18127 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 Deputy 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.ZD331223069170V dated 11.12.2023 for the assessment year 2017- 2018, 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. 16874 of 2026 ORDER An order dated 11.12.2023 is assailed by the wife and legal heir of the deceased Dr.P.Kalidas. 2. The principal ground of challenge is that the impu