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2010 (8) TMI 822 - HC - VAT and Sales TaxArrears of tax with interest as per section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 demanded Held that:- As rightly contended by the respondent that the two partners have resigned from the partnership firm from March 31, 2004 and the refund amount relate to the assessment year 2003-04. It is also to be noted that the contention of the respondent that there is no protection clause in the release deed dated March 31, 2004 executed by the partners of the said firm in regard to the refund amount and all the partners have right over the said amount. The demand for payment of interest as per section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be found fault with. Though the petitioner has contended that he has become proprietor of the concern from March 31, 2004, the fact remains that the refund amount relates to the assessment year 2003-04. On the facts and circumstances of this case, the apprehension of the respondent is well-founded and reasonable. In view of the above discussion, this court is of the considered view that there is no manifest illegality in rejecting the request of the petitioner for adjustment towards the arrears of tax. Hence, the writ petition is dismissed.
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