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2016 (11) TMI 749

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..... tioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for final disposal. 2. The petitioner, who is a registered dealer on the file of the first respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006, [TNVAT Act], has filed this Writ Petition, rep .....

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..... ad taken seriously ill and on account of which the petitioner had to attend to his father and did not realise the effect of the order of assessment and only when the petitioner s Bank Account was attached for recovery of the tax and penalty, the petitioner had taken action. 5. In the affidavit filed in support of the Writ Petition, the petitioner would contend that they approached the second resp .....

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..... espondent, within a period of two weeks there from. If such Appeal is filed, the second respondent shall entertain the Appeal, without rejecting the same on the ground of limitation and taking into consideration the payment of 50% of the disputed tax, shall not call upon the petitioner to pay any further amount, but, direct the petitioner to give a bond for the remaining disputed tax and penalty. .....

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