TMI Blog2021 (12) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioners that because of the said product, namely, 'Chewing Tobacco', which they manufactured in the year 2007-2008, excess tax had been calculated by the first respondent, as if that, it is a taxable item, however, the fact remains that the product has become a taxable item only from 12.07.2011 and therefore, these apparent mistake available on the face of the record has to be rectified, that is the reason why, they filed the rectification applications, which are admittedly pending before the first respondent. Time Limitation - HELD THAT:- The five years limitation period is no doubt starts from the order passed by the authorities, which was passed sometime in 2009, however, from October 2011, there has been a stay, which was in operation for all these years up to 03.10.2019, the date on which, those writ petitions were disposed of. Therefore, the period between 15.09.2011, the date on which originally interim stay was granted till the disposal of the writ petition, that is, dated 03.10.2019 has to be excluded. If that period is excluded, certainly the present rectification petitions, dated 19.07.2021 and 15.07.2021, filed by the petitioners would be within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating thereto, the following Serial Number and entries shall be inserted, namely: 13. (i) Unmanufactured tobacco, tobacco refuse; (ii) Gutkha, Pan masala; (iii)Cigars and Cheroots and Cigarettes, Cigarillous of tobacco or of tobacco substitutes; (iv) Hooka/ hoodku tobacco; (v)Smoking mixtures for pipes and cigarettes; (vi) Homogenised or reconstituted tobacco; (vii) Chewing tobacco; (viii)Preparations containing chewing tobacco; (ix) Jarda, Scented tobacco; (x) Snuff of tobacco and preparations containing snuff; (xi) Tobacco extracts and essence; (xii) Cut tobacco; (xiii) Any other tobacco product, not specified in any of the Schedules. 5 .By virtue of this amendment in the second schedule to the TNVAT Act, after Serial No.12, the Serial No.13 with various products as enumerated herein above had been inserted, wherein, in Serial No. (vii), the product 'Chewing Tobacco' is found placed. 6 .Therefore, the 'Chewing Tobacco' also has been inserted in one of the product in the second Schedule to the TNVAT Act, at Serial No.13, thereby, the product also has become liable to be taxed. In this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07-2008, as this was pursuant to the notice of demand issued by the respondents, dated 08.07.2021, where, the respondents had stated that, by virtue of the disposal of the writ petitions as referred to above, by order, dated 03.10.2019, these petitioners and other similarly placed person should be liable to pay tax for the said product 'Chewing Tobacco' even for the Assessment Year 2007-2008. 12 .However, the said rectification petitions, dated 19.07.2021 and 15.07.2021, filed by the petitioners have been kept pending and not disposed of. Unmindful of the same, now, a communication has been issued by the Assistant Commissioner, who is the first respondent herein on 26.07.2021 to the concerned Bank, where the petitioners having account to draw the money to the extent of their alleged arrears payable by them for the Assessment Year 2007-2008 in the form of Demand Draft drawn in favour of the first respondent for adjusting against the alleged arrears of tax due. 13 .Felt aggrieved over the said communication, dated 26.07.2021, issued by the first respondent to the concerned Bank, with a copy marked to the petitioners, as the same has been issued without even considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the TNVAT Act is concerned, there is a limitation period of five years, under which, within five years period from the date of any order passed by the Assessing authority, such an application to rectify the error apparently on the face of the record, if any, shall be filed. 17 .Quoting this provision, the learned Government Advocate would submit that, first of all, there is no apparent error on the face of the record, consequently, as against the order passed in the year sometime in 2009, where the five years period is over, the Section 84 applications or petitions for rectification cannot be entertained at this late hour. Since it was admittedly filed in July 2021, the impugned communication issued to the bank is very much sustainable and therefore, no interference is called for, he contended. 18 .I have considered the said rival submissions made by the learned counsel appearing for the parties and have perused the materials placed before this Court. 19 .It is a fact remains that, the product called 'Chewing Tobacco', admittedly manufactured by these petitioners from 2006-07 was not at all included as one of the item scheduled in TNVAT Act as a taxable item. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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