NETHAJI READYMADE, REP. BY THE PARTNER, COURT ROAD, NAGERCOIL, KANYAKUMARI DISTRICT Vs. THE DEPUTY COMMERCIAL TAX OFFICER, NOW RE-DESIGNATED AS COMMERCIAL TAX OFFICER, NAGERCOIL TOWER JUNCTION, MEADS STREET, NAGERCOIL, KANYAKUMARI DISTRICT

JUDGEMENT

(1.) The Petitioner has approached this Court, with a prayer for issuance of writ in the nature of certiorari, to quash the Pre-revision notice dated 7th July 2008, for revising sales tax assessment for the year 2001-02.

(2.) The assessment order in the case of the Petitioner for the year 2001-02 was passed by the Respondent on 30.05.2003 wherein the Petitioner was given credit of Rs. 1017/- .

(3.) The assessment was thereafter revised for the year 2001-02 vide order 2nd of August 2004 by recording that the dealer had paid the tax. Hence No. penalty was leviable under Section 16 of Tamil Nadu General Sales Tax Act, 1959.