A G PREMACHANDRAN Vs. SALES TAX OFFICER

JUDGEMENT

(1.) PETITIONER is challenging Ext. P3 notice and consequent recovery steps initiated against him for realization of Sales Tax amount due for the assessment years 2001-02 to 2003-04. According to the petitioner, Ext. P2 order of the Sales Tax appellate Tribunal passed in appeals filed against the assessments for the years concerned, was received by him only on 22. 3. 2009, and that he has got period of 90 days thereafter for filing tax revision case before this Court. A period of 50 days more is left for filing tax revision, is the contention. But now coercive steps are being pursued against him pursuant to Ext. P3 notice, is the complaint. The petitioner seeks indulgence of this court to direct to keep in abeyance the recovery proceedings for a short period enabling him to file tax revision case before this court.

(2.) CONSIDERING the fact that this Court is on mid summer holidays till 21. 5. 2009, I am inclined to direct the 2nd respondent to keep in abeyance further coercive steps pursuant to Ext. P3 notice till 25. 5. 2009, for facilitating the petitioner to file tax revision case against Ext. P2 order. It is made clear that the indulgence shown in this case is only on consideration of the particular circumstance and this cannot be taken as a precedent in any other case. The writ petition is disposed of accordingly.