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TMI Blog2018 (10) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... Chopda For the Respondents : Mr.M.Hariharan Additional Government Pleader ORDER Heard Mr.T.Pramod Kumar Chopda, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader appearing for the respondents. 2.The petitioner is aggrieved by an Assessment Order dated 21.01.2016 under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The first ground raised by the petitioner is that the impugned Assessment Order is barred by limitation. The second ground is that the first respondent failed to appreciate the specific stand raised by the petitioner that the business was sold as a whole and there was no sale of plant and machinery. When the case came before this Court on an earlier occasion, directed the learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng dated 10.03.2006. Apart from this, when the sworn statement was recorded, the petitioner has elaborately stated about the nature of transaction. This aspect has also been ignored by the second respondent. What is disturbing to note is that the Enforcement Wing, while conducting the inspection, has collected cheques from the petitioner to the tune of Rs. 17,17,582/-. This Court has repeatedly he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a specific ground that as per Section 16 of the Tamil Nadu General Sales Tax Act, the re-opening proceedings has to be initiated within five years from the date of assessment order and the notice dated 07.09.2015 proposing to revise the assessment for the year 2005-06 is beyond the period of limitation prescribed under the Act. In my considered view since the effect of the Memorandum of Underst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Certificate of the petitioner is concerned, I find that the same was not specifically dealt with in the impugned Assessment Order. Therefore, if the respondent proposes to take a decision based on such cancellation, then it cannot be done without issuing a proper notice. Therefore, to implement the above direction issued by the Court, the respondent is directed to issue a fresh notice to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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