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1996 (4) TMI 406 - SC - VAT and Sales TaxWhether by introduction of sub-section (2) to section 10 of the amending Act with retrospective effect, the respondents were absolved of their liability and were exonerated from the responsibility of complying with the direction given by the High Court in the earlier writ petition filed on behalf of the writ petitioner? Held that:- Appeal dismissed. As in the contempt proceeding the court was only endeavouring to ensure that the order of refund passed by the writ court was carried out. In the contempt jurisdiction the court was not really concerned with the merit of the case. It is also to be noted that the vires of the Amendment Act of 1969 has not been questioned by the appellant by filing any substantive application. The effect of the Amending Act is to impart validity to those assessment orders which had been struck down by the High Court. If the assessment orders are now held to be valid, the tax demands raised in the assessment orders are still enforceable. What the State of Tamil Nadu is seeking to do is to enforce these demands. Merely because taxes which had been realised earlier had been refunded under an order passed on a contempt petition, the respondent is not debarred from realising the demands which are now deemed to be valid and subsisting.
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