TMI Blog2016 (10) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... was without proper opportunity to the petitioner, and it is also barred by limitation. Above all, it has to be pointed out that the respondent would be entitled to effect recovery of the tax arrears, even assuming it is due only within a reasonable time, and considering somewhat similar provisions under the TNGST Act, the Hon'ble Supreme Court in the case of State of Punjab and others Vs. Bhatind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Sriram For the Respondent : M/s.Vasudha Thiagarajan ORDER Heard M/s.Lakshmi Sriram, learned counsel appearing for the petitioner, and M/s.Vasudha Thiagarajan, learned Additional Government Pleader, appearing for the respondent, and perused the materials placed on record, the counter affidavit filed by the respondent, and the reply affidavit filed by the petitioner. 2. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that the final orders of assessment was passed on 29.11.1995, and was duly served on the Partner of the Firm, viz., Mrs.Geetha on 14.12.1995, by registered post with acknowledgment due. The letter sent to the other Partner, Mr.Rajamanickam, by registered post, was returned to the sender, as the addressee was out of station. The assessment order sent to the Mill premises was returned with an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment card was compared with the admitted signature of Mrs.K.Geetha, and this Court is, prima facie, of the view that the signature is not that of hers. Be that as it may, the respondent now seeks to enforce the impugned demand based on the revision of assessment under Section 16 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter, referred to as 'TNGST Act'). 6. Admittedly, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, considering the facts and circumstances of the case on hand, this Court has no hesitation to hold that the impugned order is barred by limitation, and the action initiated for recovery of dues after about 20 years is highly unreasonable, rendering the impugned demand as unsustainable in the eye of law. 8. In the light of the above discussion, the Writ Petition is allowed, impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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