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2022 (7) TMI 46 - HC - VAT and Sales TaxValidity of Attachment notice - recovery of money due under Rule 9(4) of the Tamil Nadu Value Added Tax Rules, 2007 - It is the specific case of the petitioner that the Assessment Order, pursuant to which, the impugned recovery notice in Form-U has been issued is now the subject matter of review before the Commercial Tax Officer, Thirumullaivoyal Assessment Circle/first respondent herein - HELD THAT:- Considering the fact that the petitioner has not continued the business due to outbreak of Covid-19 and considering the fact that the petitioner has already deposited a sum of Rs.1,52,165/- being 25% of the disputed tax, the lifting of the attachment order in the impugned notice in Form-U under Rule 9(4) of the Tamil Nadu Value Added Tax Rules, 2007, is ordered, subject to the petitioner paying/depositing another sum of Rs.50,000/-. As and when, the aforesaid amount of Rs.50,000/- is deposited by the petitioner, the impugned notice for recovery of money due shall stand automatically vacated. Writ Petition stands disposed of.
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