9911796707
TMI Blog2011 (7) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... r the name and style of "Sree Krishna Carbide" since November 1998. The high tension power is the main raw material for the carbide industry. The case of the petitioner is, that due to the hike in power tariff for the high tension, the petitioner was not able to run the industry in a profitable manner, hence, it was closed from January 15, 1999 to June 1999, and again from September 1999 to March 2002. The petitioner submitted the accounts with the respondent for the period from April 1, 1998 to March 31, 1999 and April 1, 1999 to March 31, 2000. On the basis of the accounts submitted, the petitioner was fastened with liability, under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act for the years 1998-99 and 1999-2000. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment should be paid on or before October 1, 2004 and so on, on the first of every succeeding month till the payment of the sixth instalment. The respondent shall keep the impugned order dated June 9, 2004 in abeyance and in the event of the petitioners failing to comply with the payment of any one of the instalments it will be open for the respondent to implement the impugned notice without any further reference to the court. Hence this writ petition is disposed of on above terms. Consequently, the connected W.P.M.P. No. 774 of 2004 is closed." It is the case of the petitioner, that in terms of the order, the tax stands paid in instalments. The respondent has now issued the demand notice to claim interest under section 24(3) of the Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est by the assessee. 25. An important fact which is to be looked into and appreciated by a particular authority in the present case on hand is that admittedly, the petitioner has been permitted to pay the entire tax liability due amount as per instalments made as mentioned in W.P.(MD) No. 787 of 2004 dated August 27, 2004. (S. Manikandamariappan and Deputy Commercial Tax Officer, Ettayapuram, Tuticorin District). 26. As against the order passed in W.P.(MD) No. 787 of 2004 dated August 27, 2004 (S. Manikandamariappan and Deputy Commercial Tax Officer, Ettayapuram, Tuticorin District), no writ appeal has been filed and hence, the order passed in W.P.(MD) No. 787 of 2004 (S. Manikandamariappan and Deputy Commercial Tax Officer, Ettayapuram, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of it, is contrary to the directions issued by this court, therefore, to relegate the petitioner to the alternative statutory remedy of revision would only be a ritual, as the revisional authority would be bound by the order of this court. Otherwise also the writ petitions were admitted on January 18, 2006, therefore, no useful purpose would be served, to relegate the petitioner to the alternative statutory remedy of revision, especially for the reasons, that the order of the respondent is not sustainable, being outcome of mis-interpretation of the order passed by this court. The second contention of the learned Additional Government Pleader that, the order of this court in W.P.(MD) No. 11717 of 2005 decided on February 2, 2011 is under a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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