ROGINI MILLS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) At this stage of the hearing of the Writ Petition, the learned counsel for the petitioner had placed before this Court an order made in a batch of Writ Petitions in W.P.Nos.16180 of 2004 etc.,(batch), dated 17.11.2006, passed by a Division Bench of this Court.

(2.) The Division Bench of this Court had disposed of the above batch of Writ Petitions by a common order directing the petitioners to avail the alternative remedy of appeal or revision, as provided under the relevant provisions of law, within a period of four weeks, with a petition for condonation of delay. It had also held that the concerned authority would determine the appeal or revision application, on merits within four months thereafter considering the issues raised therein, including the issue as whether the petitioner is liable to pay additional tax on the total taxable turnover of the financial year concerned or on the turnover which exceeds ten crores of rupees.

(3.) In view of the said order passed by the Division Bench, the petitioner is permitted to move the concerned authority by way of appeal or revision and the concerned authority would determine the appeal or revision application, on merits, as stated in the order of the Division Bench, dated 17.11.2006. With the above directions, this Writ Petition stands disposed of. No costs.