TMI Blog2018 (2) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... onal remedy, challenging the levy of penalty. Since the petitioner has paid the entire tax amount, rather what has been assessed by the fifth respondent, the fifth respondent shall forthwith lift the attachment of the petitioner's bank account, and issue necessary instructions to the petitioner's bankers - The second respondent is directed to empower the third respondent to take on file the petitioner's Revision Petition, dated 02.08.2017, which was initially filed in the Office of the third respondent, dated 03.08.2007, and such order, empowering the third respondent to deal with the Revision Petition. Petition allowed. - Writ Petition No. 31780 of 2017, W. M. P. No. 34925 of 2017 - - - Dated:- 4-1-2018 - T. S. Sivagnanam, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016-2017 Rs.8,70,346.00 Rs.13,05,519.00 Rs.21,75,865.00 Total Rs.25,41,490.00 Rs.38,12,114.00 Rs.63,53,523.00 (ii) D.D. No. Date Amount Collected Date of Receipt 063757/03.05.2017 Rs.42,551.30 05.05.2017 063879/11.05.2017 Rs.21,18,862.98 11.05.2017 064148/30.05.2017 Rs.1,30,436.54 30.05.2017 065065/27.07.2017 Rs.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner's bank account and the respondent has invoked Section 45 of the Tamil Nadu Valued Added Tax Act, 2006 (hereinafter referred to as 'the TNVAT') to attach the petitioner's bank account, and therefore, the attachment is without jurisdiction. 7. In my considered view, this issue need not be gone into, in the present case, since the petitioner has paid the entire tax amount and therefore, the attachment of the petitioner's bank account should be immediately lifted and the petitioner should be permitted to pursue his revisional remedy, challenging the levy of penalty. 8. Accordingly, this Writ Petition is disposed of with the following directions:- i) Since the petitioner has paid the entire tax amount, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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