TMI Blog2022 (5) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court has to consider that no such reply had been filed by the petitioner in time - If the second condition is not complied with, then as per the orders of this Court in the earlier order referred to above dated 19.06.2018, the Revenue is not precluded from proceeding to recover the money. Therefore, the present order of attachment, which is impugned herein has been passed - this Court feels that, there can be no procedural irregularity on the part of the Revenue in passing the impugned order. Tax demand or due with penalty - HELD THAT:- It comes about Rs.51,32,799/-, out of which, according to the petitioner counsel, a sum of Rs.8,99,352/- is on a different foot, where entry tax demand has been made, that assessment order also ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Assessment Years 2012-13, 2013-14, 2014-15 and 2015-16, there was an assessment under the Tamil Nadu Value Added Tax Act, 2006 i.e., TNVAT Act in short. As against those orders, the petitioner approached this Court by filing writ petitions in W.P.Nos.13329 to 13332 of 2018 in the matter of Excel Engineering Enterprises Vs. The Assistant Commissioner (CT), Thirupattur Assessment Circle. 3. The learned Judge of this Court, while disposing those writ petitions by order dated 19.06.2018, has passed the following order : 7. Accordingly, the writ petitions stand disposed of with a direction to the petitioner to pay 15% of the tax demanded in each of the impugned orders within a period of three weeks from the date of receipt of a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner/ assessee and ultimately pass an order if necessary. 6. In this context, it is the case of the petitioner, as projected by Mr.P.Rajkumar, learned counsel appearing for the petitioner that, in order to comply with the first condition of 15% of the demanded tax that has been paid on 30.07.2018 i.e., within the period stipulated by this Court by order dated 19.06.2018. 7. Insofar as the second compliance viz., treating it as a show cause notice and to give a reply is concerned, it is the further case of the petitioner that, on 02.08.2018 i.e., within two weeks period reply had been given. 8. Despite the reply having been given, without considering the said reply, after four years, now the impugned orders of attachment of bank acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed. Therefore, according to the Revenue counsel, there is no such compliance on the second part of the conditional order. Therefore, it is free on the part of the Revenue to proceed to recover the tax demanded as per earlier orders that is the reason why the present attachment has been made, hence, such order does not warrant any interference from this Court. 12. I have considered the rival submissions made by the learned counsel appearing for the parties. 13. Now, the only controversy is, whether on 02.08.2018 as claimed by the petitioner, the reply had been given treating the earlier orders as a show cause notice as directed as a condition by the learned Judge in the earlier round of litigation or not. 14. In this context ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d odd. 19. In order to balance both sides and to meet the ends of justice, this Court feels that out of this Rs.42 lakhs due i.e., tax demand + penalty, if the petitioner comes forward to pay 50% of the amount, an indulgence can be shown by this Court, under which, the matter can been remitted back to the respondent for re-consideration. While reconsidering the same, the 02.08.2018 reply said to have been given by the petitioner can be considered and after giving an opportunity of personal hearing, final orders of assessment can be passed. In that view of the matter, this Court is inclined to dispose of this writ petition with the following orders : (i) That the matter is remitted back to the respondent for reconsideration as directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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