TVS ELECTRONICS LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) EXT.P1 assessment order passed by the 1st respondent in respect of the year 2003-2004 was intercepted by the appellate authority vide Ext.P2 leading to Ext.P3 modified order passed on 25.1.2012. Since the said order was also unsustainable, it was subjected to challenge by filing W.P.(C) No. 8045/2012, when the impugned order was set aside and this Court directed the 1st respondent to pass fresh orders in the manner as specified therein, as borne by Ext.P4 judgment dated 30.3.2012. The petitioner contends that the proceedings are still to be finalised by the 1st respondent, pursuant to Ext.P4.

(2.) MEANWHILE, the assessment in respect of the year 2004- 2005 was completed by the first respondent passing Ext.P5 order on 30.10.2009, against which, the petitioner preferred Ext.P6 appeal before the 2nd respondent. The petitioner also preferred an I.A for stay in Ext.P6 appeal and after considering the same, the 2nd respondent passed Ext.P10 order dated 24.3.2012 asking the petitioner to satisfy 25% of the disputed liability within the time as specified therein. Case of the petitioner is that the petitioner could not satisfy the amount within time but immediately thereafter, the amount was surrendered but the same was refused to be accepted by the concerned authority. In the meanwhile, without passing fresh orders pursuant to Ext.P4 judgment in respect of the assessment year 2003- 2004, demand notices have been issued by the revenue authorities as borne by Exts.P8 and P9 in respect of the subsequent assessment year 2004-05 as well, which made the petitioner to approach this Court by filing this writ petition.

(3.) WRIT petition is disposed of.