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TMI Blog2007 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... e a writ of certiorarified mandamus calling for the records of the first respondent in Letter No. M3/1633/2007, quash the order dated February 7, 2007 and consequently direct the first respondent to admit the petition filed by the petitioner before him under section 16D of the TNGST Act". It is the case of the petitioner that the petitioner was the assessee under the provisions of the Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled an application on January 9, 2007 before the Special Committee constituted under section 16D of the TNGST Act for passing appropriate orders and particularly for a direction to the assessing authority to make fresh assessment to pass fresh proceedings. That application has been rejected by the Commissioner of Commercial Taxes who is one of the committee members on the premise that as per sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 145 STC 1 wherein a similar contention has been raised and adjudication order has been passed by the Supreme Court by a ruling that since re-enactment of the Andhra Pradesh Value Added Tax Act, 2005 and section 80 of the latter Act saved the provisions of the former in toto, the rights and liabilities which had accrued or been incurred under the A.P. General Sales Tax Act, 1957, would continue ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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