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2011 (8) TMI 1010

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..... ourt, with a prayer for issuance of a writ of certiorari, for quashing the order dated February 27, 2008, cancelling the registration certificate issued to the petitioner under Tamil Nadu General Sales Tax Act, 1959, for non-payment of additional security deposit. The petitioner is a manufacturer of hand-made matches, and fire works, therefore, claims to be exempted under the TNGST Act, 1959. .....

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..... in interim order was passed, staying further proceedings, subject to the petitioner depositing a sum of ₹ 1,50,000 (rupees one lakh and fifty thousand only). The petitioner, being aggrieved by the order, filed Writ Appeal No. 78 of 2005, which was partly allowed, and the interim order of deposit was modified, giving liberty to the petitioner, to furnish security for ₹ 1,50,000 (rupe .....

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..... tioner under the TNGST Act, 1959, it was presumed, that the impugned order of cancellation of registration certificate stood withdrawn, therefore, it cannot be to revive now, after the writ petition was dismissed as withdrawn. This contention of the learned counsel cannot be accepted. It is wellsettled law, that all interim orders passed in pending proceedings get merged with the final order. O .....

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..... g, on account of the subsequent facts, leading to the impression that nothing had survived in the writ petition, but the petitioner cannot file the second writ petition, on the same cause of action, after the earlier writ petition was got dismissed as withdrawn unconditionally. Finding no merit, this writ petition is dismissed. However, this order shall not bar the petitioner, to take approp .....

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