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2021 (1) TMI 242 - HC - VAT and Sales TaxValidity of Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 - Assessing Authority notes the filing of declaration in Form Q in terms of Section 23 of the Act - HELD THAT:- The writ petitions challenging the vires of Section 19(11) were dismissed in USA AGENCIES VERSUS THE COMMERCIAL TAX OFFICER [2013 (8) TMI 532 - MADRAS HIGH COURT] and the matters thereafter travelled to Supreme Court wherein the vires of provision was again upheld in ALD AUTOMOTIVE PVT. LTD. VERSUS THE COMMERCIAL TAX OFFICER NOW UPGRADED AS THE ASSISTANT COMMISSIONER (CT) & ORS. [2018 (10) TMI 814 - SUPREME COURT]. The judgment of the Supreme Court is dated 12.10.2018. It would have been appropriate for the petitioner to have challenged the orders of assessment passed originally immediately thereafter and within the period of 30 days granted in this regard, which timeframe was not availed by the petitioner. In the affidavit filed in support of the writ petitions, the petitioner explains the delay in filing statutory appeals placing the blame at the door of the clerk of the Advocate on record (AOR). At para 7 the petitioner states that certified copy of the order was not applied for by the AOR and it was only in 2019 when recovery proceedings were initiated that the petitioner woke up and pursued the matter with him - the appeal filed by R2 may be restored upon remittance of further 25% of the disputed tax in addition to the 25% of the disputed tax already remitted by it. The petitioner is directed to remit a further 25% of the disputed taxes within a period of three (3) weeks from today - Petition disposed off.
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