Sivapprakasam vs The Assistant Commissioner

WP No. 22529 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22529 of 2026 and W.M.P.Nos.24451 & 24452 of 2026 Sivapprakasam Rep. by its Proprietor M.Sivapprakasam, 15, Sivaprakash Nagar, Ammani Kondalampatti, Salem-636 010. ..Petitioner(s) Vs The Assistant Commissioner Kondalampatty, Salem-I, Salem, Tamilnadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in relation to the impugned order along with DRC 07 both bearing Reference No.ZD330125275724F dated 29.01.2025 issued by the respondent herein invoking section 73 of the Act and to quash the same as arbitrary, without jurisdiction and void and direct the respondent not to take any coercive action. For Petitioner(s): Ms.S.Uma Maheswari __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:42:49 pm ) WP No. 22529 of 2026 For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************ ORDER An order dated 29.01.2025 is assailed on the ground that the petitioner did not have a reasona