TVL. SILVER SPRING SPINNER (INDIA), REP. BY ITS DIRECTOR R. SRIDHAR Vs. STATE OF TAMILNADU, REP. BY ITS SECRETARY TO GOVERNMENT COMMERCIAL TAXES DEPARTMENT FORT ST. GEORGE, CHENNAI AND COMMERCIAL TAX OFFICER-I, SIVAKASI, VIRUDHUNAGAR DISTRICT

JUDGEMENT

(1.) THE Petitioner has approached this Court, with a prayer for issuance of a writ, in the nature of certiorari, to quash the order, dated 29.06.2007, passed by the Commercial Tax Officer -I.

(2.) THE only ground of challenge is that the impugned order of re -assessment is barred by limitation.

(3.) SECTION 16(1) of the Tamil Nadu General Sales Tax Act, reads as under: