TMI Blog2014 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the appellant has a statutory remedy of appeal to the Appellate Assistant Commissioner. But, he had come out with a Writ Petition and the Writ Petition has been entertained. Therefore, under normal circumstances, we would not interfere with the exercise of a discretion by the learned Judge in imposing a condition upon the appellant for the deposit of the amount - explanation of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fifteen lakhs only), for the grant of an interim stay of an order passed by the respondent. 2. Heard Mr. AR. L. Sundaresan, learned Senior Counsel appearing for the appellant and Mr. M. Alagadevan, learned Special Government Pleader appearing for the respondent. 3. The respondent issued a pre-revision notice dated 20.01.2014 in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is that the orders of assessment were passed on a mistaken impression with regard to certain slips. The slips, according to the appellant, contained entries and that there was no suppression. But the respondent came to the conclusion that there was suppression. Therefore, the learned Senior Counsel for the appellant contends that the entire impugned order is vitiated by non-application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature, the condition, that would normally apply in similar cases, need not be insisted upon. 8. In view of the above, the Writ Appeal is allowed, the order is modified to the following effect: (i) There will be an interim stay of the order impugned in the Writ Petition, subject to the condition that the appellant deposits with the respondent, a sum of ₹ 7,00,000/- (Rupees seven lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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