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2011 (1) TMI 1261 - HC - VAT and Sales TaxWhen an appeal in MTA No. 106 of 2008 filed by the petitioner in regard to the levy of tax of ₹ 77,656 (rupees seventy seven thousand six hundred and fifty six only) and the penalty levied for ₹ 92,568 (rupees ninety two thousand five hundred and sixty eight only) are pending before the Sales Tax Appellate Tribunal, (AB) Madurai, then it is not open to the second respondent/Deputy Commercial Tax Officer, Virudhunagar, to issue prerevision notice dated April 24, 2008 in reference Asst. No. 5720959/97-98 and the same is per se illegal in the eye of law. Held that:- Inasmuch as the appeal filed by the petitioner in MTA No. 106 of 2008 before the Sales Tax Appellate Tribunal (AB), Madurai is pending as on date and since the same has not been disposed of till date, this court is of the considered view that it is not open to the second respondent/Deputy Commercial Tax Officer I, Virudhunagar, to issue the pre revisional notice dated April 24, 2008 claiming tax due on the wilful non-disclosure at ₹ 77,656 and the penalty proposed at 150 per cent as per section 16(2) of the Act at ₹ 1,16,484 and the same is per se illegal and invalid one. Resultantly, this court exercises its inherent power under writ jurisdiction and sets aside the pre-revision notice dated April 24, 2008 issued by the second respondent and allows the writ petition to prevent an aberration of justice.
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