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2009 (11) TMI 853 - HC - VAT and Sales TaxWhether the second respondent has no jurisdiction to demand and collect any amount of tax, inasmuch as he is not the "assessing authority", as defined under section 2(5) of the Tamil Nadu Value Added Tax Act, 2006? Held that:- At this stage of hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the second respondent is directed to dispose of the representation of the petitioner, dated October 27, 2009, on merits and in accordance with law, within a specified time fixed by this court, after giving an opportunity of the hearing to the petitioner. He had also prayed that till the second respondent disposed of the representation of the petitioner, dated October 27, 2009, the second respondent may be directed not to deposit the cheques issued by the petitioner on October 8, 2009. Thus the second respondent is directed to dispose of the representation of the petitioner, dated October 27, 2009 on merits, and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order, after giving an opportunity of hearing to the petitioner. Further, the second respondent is also directed not to deposit the cheques bearing cheque Nos. 985128, 985129, 985130, 985131, before disposing of the representation of the petitioner, dated October 27, 2009, as directed by this court.
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