BALAJI CYLINDERS PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER THIRUVANMIYUR ASSESSMENT CIRCLE CHENNAI 15

JUDGEMENT

(1.) IN all these writ petitions the petitioners have challenged B-6 notices issued by the respondent for realisation of arrears of sales tax under section 26 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). The grievance of the petitioners is that as per section 26 of the Act, the petitioners are entitled to a copy of such notice, so as to work out their remedies by way of filing revision applications before the revisional authority under section 33. No such impugned notices were served on the petitioners. On the other hand, the notices were straightaway served on the INdian Oil Corporation, Hindustan Petroleum and Bharat Petroleum Corporation. Hence, the petitioners were constrained to challenge the very B-6 notices issued under the provisions of the Act.

(2.) ON September 5, 2001, I directed the learned Government Advocate to get instructions on the writ petitions. ON instruction, the learned Government Advocate submitted that the petitioners have got effective remedy of revision before the revisional authority and without availing of the same the petitioners have approached this Court. The learned Government Advocate further submitted that the impugned proceedings cannot be furnished to the petitioners, as once it is furnished, they will withdraw the amounts lying in the respective oil corporations. Hence, the learned Government Advocate submitted that the writ petitions are liable to be dismissed. Heard. Under section 26 of the Tamil Nadu General Sales Tax Act, 1959. Writ petitions disposed of accordingly.