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2021 (4) TMI 18 - HC - VAT and Sales TaxBest Judgement Assessment - Section 22(4) and (5) of TNVAT Act - HELD THAT:- There is no doubt that action has been taken under Section 22(4) and Section 22(5) of TNVAT Act. To do so, action could have been initiated only after 31.10.2016. But then, show cause notice was issued in the month of August 2016 itself. In this case, the petitioner has been filing their returns on self assessment basis under Section 22 of the Act. The dealer will be deemed to have been assessed on 31st day of October. The case on hand pertains to the assessment year 2015-16 - the petitioner is deemed to have been assessed on 31.10.2016. This writ petition was filed on 27.12.2016. It has been disposed of today ie., 02.03.2021. The period from 27.12.2016 to 02.03.2021 will be excluded for the purpose of computing the limitation. The attachment of the petitioner's account lying with the second respondent bank was pursuant to the order passed by the first respondent. Since the order passed by the first respondent itself has been set aside, the attachment also stands raised - Petition allowed.
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