Mediation resolves tax disputes, leading to petition dismissal. Settlement reached, documented in compromise memo.

The writ petitions challenging government orders in commercial tax matters were settled during mediation, leading to the dismissal of the petitions. A settlement was reached between the petitioner and the fourth respondent, where the fourth respondent agreed to pay a specified amount to the petitioner. The settlement was documented in a compromise memo accepted by the court, resulting in the dismissal of all three writ petitions as the disputes were resolved through mediation. No costs were awarded in this matter.

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Issues:
- Writ petitions seeking certiorarified mandamus to quash orders made by the government in commercial tax matters.
- Settlement reached between parties during mediation leading to dismissal of writ petitions.

Analysis:
1. The writ petitions (W.P.No.6661, W.P.No.6662, W.P.No.6663 of 2003) were filed to challenge the orders made by the Secretary to Government in Commercial Taxes Department, confirming the orders of the II Respondent in ARC cases. The petitions sought a writ of certiorarified mandamus to quash these orders. The petitions were heard by Mr. K.V. Ananthakrushnan for the petitioner, Mr. V. Raja Mohan for the fourth respondent, and Mr. R. Govindaraj for respondents 5 to 7, with Mr. P.P. Purushothaman representing respondents 1 to 3.

2. During the hearing, both sides informed the court that the matter had been referred to the Mediation and Conciliation Centre for settlement. It was reported that a successful conciliation had taken place, resulting in a settlement between the petitioner and the fourth respondent in all three writ petitions. As per the settlement terms, the fourth respondent agreed to pay a sum of Rs. 50,000 for the chit amount due to the petitioner, which was the subject of the orders challenged in the writ petitions.

3. The settlement reached between the parties was documented in a compromise memo dated 12.10.2018. This memo was accepted and made part of the record in all three cases. The settlement was considered a full and final resolution of the issues between the petitioner and the fourth respondent. Consequently, as the matter had been settled, there was no further need for adjudication in the cases.

4. In light of the settlement and the compromise memo, the court dismissed all three writ petitions. The dismissal was based on the fact that the parties had resolved the disputes through mediation, rendering the petitions unnecessary. The court also ruled that there would be no order as to costs in this matter.

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