TMI Blog2014 (7) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... py of this order. On making such payment, the petitioner is at liberty to file the appeals before the Appellate Authority within a period of one week from the date of making such payment, and if the papers are in order, the Appellate Authority shall entertain the appeals without insisting upon limitation point and dispose the same on merits and in accordance with law, as expeditiously as possible. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les and an assessee on the file of the Commercial Tax Officer, 2nd respondent in TIN No.33725902000. For the assessment years 2007- 2008 and 2008-2009, the petitioner was assessed by the 2nd respondent vide his proceedings dated 20.05.2009 and 26.03.2010 respectively on self assessment bases under Section 22 (2) of the TNVAT Act. Subsequently, based on the inspection conducted in the place of busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the Tamilnadu Value Added Tax Act, 2006. Hence, the petitioner was constrained to approach the appellate forum namely the Appellate Deputy Commissioner of Commercial Taxes, Tirunelveli. According to Section 51 of the TNVAT Act, an appeal has to be preferred against the assessment order within 30 days from the date of receipt of the order along with the proof of payment of 25% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly redressed by the 1st petitioner. Therefore, the petitioner has come forward with the present writ petitions. 3. When this matter was taken up for consideration, the learned counsel for the petitioner submitted that in the judgment passed by a Division Bench of this Court dated 25.02.2014, in W.A.No.279 of 2014 in the case of M/s.Murugan Textiles, Palladam v. The Commercial Tax Officer, Palla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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