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TMI Blog2016 (8) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... namalai , Additional Government Pleader ORDER Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepting notice for the respondents and with the consent of learned counsel appearing on either side, this Writ Petition itself is taken up for final disposal. 2. The petitioner, who is a registered dealer on the file of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner proposing to conduct auction to bring the petitioner's property for sale for recovery of the tax dues. Immediately, the petitioner on 25.07.2016 has filed a representation under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act), enclosing certain C-Forms. According to the petitioner, 75% of the C-Forms, which the petitioner was required to submit have been submitted alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Audio People vs. Commercial Tax Officer, Pondy Bazaar Assessment Circle, reported in MANU/TN/0680/2016, which was rendered following the decision of the Hon'ble Full Bench in the case of State of Tamil Nadu vs.Arulmurugan and Company (cited supra). 5. The legal position is not in dispute, as it has been settled that a liberal approach should be adopted by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner covers 75% of the transaction. Therefore, before bringing the property of the petitioner for sale, the respondents should be directed to consider the petitioner's representation, dated 25.07.2016 filed under Section 84 of the TNVAT Act, 2006. Accordingly, there will be a direction to the 3rd respondent to consider the petitioner's representation, dated 25.07.2016, filed under Section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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