9911796707
TMI Blog2007 (9) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the appeals could not be condoned as the appeals were sought to be filed beyond the statutory period prescribed under section 31(1) of the Tamil Nadu General Sales Tax Act, 1959. It is seen from the records that the assessment orders for the assessment years 1994-95 and 1995-96 were served on the assessee on March 30, 2000 and October 11, 2000, respectively. The assessing authority took proceedings for recovery of the tax by notice dated May 21, 2001. It is seen that the assessee preferred a petition before the Tamil Nadu Taxation Special Tribunal in O.P. No. 142 of 1998 for a direction to the Enforcement Wing authority to return the form XVII and C forms. By the order of the Special Tribunal dated March 11, 1998, the books and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as the appeals were filed beyond the period of 60 days prescribed in the statute. Aggrieved by the same, the assessee preferred original petitions before the Tamil Nadu Taxation Special Tribunal. By order dated August 5, 2002, the Tribunal rejected the petitions on the ground that the delay beyond the prescribed period of 60 days under section 31(1) could not be condoned. Aggrieved by the same, the assessee has preferred the present writ petitions contending that the dismissal of the original petitions by the Tamil Nadu Taxation Special Tribunal may not be sustainable. The assessee took the plea that the appeals could not be preferred on time due to his poor health, and hence, he prayed for setting aside the order of the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a copy of this order. The records pertaining to the claim of concessional levy of tax should be produced by the petitioner before the assessing authority thereafter within a period of two weeks. On such production of records, the assessing officer is directed to proceed further and complete the assessment in accordance with law. In the event of non-payment of the tax disputed relating to the aforesaid two assessment years within the time stated above, the orders passed by the Tamil Nadu Taxation Special Tribunal shall stand confirmed. By order dated September 21, 2004 made in W.P.M.P. No. 32616 of 2004 in W.P. No. 26785 of 2004, this court directed the petitioner herein to deposit a sum of Rs. 10,000 within four weeks from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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