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TMI Blog2007 (4) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the writ petition No. 12278 of 2007 is for the issuance of a writ of certiorarified mandamus calling for the records on the file of the second respondent in Letter No. M3/67302/06 dated February 28, 2007 in so far as the assessment year 2000-01 under the Tamil Nadu General Sales Tax Act, 1959 is concerned, under the Central Sales Tax Act, 1956 is concerned and quash the same and further direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile of the second respondent in Letter No. M3/67302/06 dated February 28, 2007 in so far as the assessment year 2002-03 under the Central Sales Tax Act, 1956 is concerned and quash the same and further direct the first respondent to entertain the application dated January 12, 2007 submitted by the petitioner under section 16D of the TNGST Act, 1959. The learned counsel for the petitioner submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h enhancement. Such an order passed without following the mandatory provisions of issuance of pre-assessment notice as required under section 12(2) and 12(3) of the TNGST Act. On that ground, invoking the power under section 16D of the TNGST Act, the petitioner filed an application on January 9, 2007 before the Special Committee constituted under section 16D of the TNGST Act for passing appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be divested by the repealed Act. The Repealed Act also categorically saves the rights of the petitioner under the TNGST Act. 3.. The learned counsel for the petitioner relied on the decision of the Supreme Court in Gammon India Ltd. v. Spl. Chief Secretary in [2006] 145 STC 1 wherein a similar contention has been raised and adjudication order has been passed by the Supreme Court by a ruli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the order is set aside and remitted back to the authority concerned to reconsider the issue including the point of laches". and a similar order may be passed in this case also. Following the order passed in W.P. No. 10416 of 2007 dated March 21, 2007 Reported as Okey Textailes v. Commissioner of Commercial Taxes [2009] 20 VST 232 (Mad)., these writ petitions are disposed of by setting a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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