TMI Blog2018 (2) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... dropping of the proposal for levying additional sales tax and it is also followed by yet another objections dated 18.05.2011. The appellant without attending the personal hearing has rushed to the Court and filed the Writ Petition and it was entertained and they had the benefit of interim orders and the writ petition ultimately came to be dismissed on the ground that it is a premature one. This Court on an independent application of mind, is of the considered view that there is no error apparent on the face of the record - petition dismissed as pre-mature. - W.A(MD)No.612 of 2011 and M.P(MD)No.1 of 2011 - - - Dated:- 9-1-2018 - MR. M.SATHYANARAYANAN AND MRS. R.HEMALATHA, JJ. For Appellant :Mr.A.S.Mujiburrahman For Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rror occurred due to the wrong entry in the computers for the respective months, made by their staff and while verification and audit by the the Statutory Auditor, the said mistake was revealed and certification of correct turnover has also been obtained and therefore, prayed to the second respondent to re-consider the said proposal and drop the further proceedings. 4. The Writ Petitioner submitted its further objections on 18.05.2011. The office of the second respondent vide notice dated 18.05.2011, has fixed the date of personal hearing on 26.05.2011 at 11.00 a.m. The Petitioner once again submitted additional objections dated 26.05.2011 and 27.05.2011 and admittedly, did not attend the personal hearing. Thereafter, the petitioner came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents has drawn the attention of this Court to the counter affidavit and would submit that the appellant made a challenge to the pre-revision notice without exhausting the statutory alternative remedy and prays for dismissal of the Writ Appeal. 7. This Court paid its best attention to the rival submissions and perused the materials placed before it. 8. It is not in serious dispute that the appellant in response to the pre-assessment notice, originally submitted its objections on 29.04.2011 stating among other things that due to the wrong entry in the computers for the respective months, the error has occurred and while verification, the Statutory Auditor revealed the said fact and certification of correct turnover has also been o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and in K.Dis. Acts cell I/67123/2003 dt. 29.07.2004, for the resaons best known, they did not attend the personal hearing. The learned Judge while dismissing the Writ Petition has also taken note of the judgment dated 09.07.2007 in W.A(MD)No.229 of 2007, which in turn placed reliance upon the judgment rendered by the Honourable Apex Court reported in AIR 1998 SC 227 (Union of India vs. Tata Engineering and Locomotive Co., Ltd.,) , for the proposition that prerevision notices cannot be questioned in a Court of law, as it is a premature one. 13. This Court on an independent application of mind, is of the considered view that there is no error apparent on the face of the record or infirmity in the reasons assigned by the learned Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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