RAJAMURUGAN MILLS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) AT this stage of the hearing of the writ petition, the learned Additional Government Pleader (Taxes) appearing for the respondents had submitted that the respondents had no knowledge of the order passed by this Court, on 14.3.2006, made in W.P.No.4850 of 2006, when the impugned notice of demand, dated 15.12.2010, had been issued by the first respondent. Further, the petitioner had come forward to pay the tax demanded, amounting to Rs.1,34,750/-, without any protest. Further, he had also made a request to settle the tax dues, under the Samadhan scheme, which was available to the petitoner at the relevant point of time.

(2.) IN view of the averments made in the affdavit filed in support of the writ petition and in view of the submissions made by the learned counsels appearing for the parties concerned, it is seen that the first respondent had issued the impugned notice, dated 15.12.2010, based on the order passed by the Deputy Commercial Tax Officer, Palladam Assessment Circle, Palladam, dated 16.1.2006, which had already been set aside by this Court, by its order, dated 14.3.2006, made in W.P.No.4850 of 2006. Based on the impugned notice, dated 15.12.2010, issued by the first respondent, the petitioner had paid the amount of Rs.1,34,750/-, without having the knowledge of the order passed by this Court, on 14.3.2006, made in W.P.No.4850 of 2006.