JOTHI BRICK WORKS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The plaintiff in O.S.No.53 of 2008 on the file of the Principal District Judge, Thoothukudi, is the appellant herein.

(2.) The plaintiff is a partnership firm carrying on their business at Kaliyavoor, Srivaikuntam Taluk, Thoothukudi District. It was an assessee under the second defendant. The plaintiff's partnership accounts for the period from 1985-86 to 1993-94 were verified by the second defendant and an order of nil assessment was also made. However, a demand notice under form B-6 was sent calling upon the plaintiff to pay a sum of Rs.9,31,349.00. Questioning the same, the plaintiff filed O.P.No.407 of 2000 before the Tamilnadu Taxation Special Tribunal. The case of the plaintiff before the Tribunal was that the order reopening the assessments was not served on it. The said contention was controverted by the authorities who claimed that the assessment order was served on the plaintiff on 24/5/1999 itself. The Tribunal accepted the stand of the authorities and dismissed the O.P. Challenging the same, the plaintiff filed W.P.No.980 of 2001 before the Division Bench of the Madras High Court. While granting interim stay, the Hon'ble Division Bench vide order dtd. 19/4/2001, directed the plaintiff to deposit 50% of the assessed tax amount within a period of five weeks.

(3.) Challenging the same, the plaintiff moved the Hon'ble Supreme Court of India which upheld the submission of the plaintiff as regards non-service of the assessment order. The department was directed to serve the assessment order, so as to enable the plaintiff to file an appeal before the appellate authority. Pursuant to the direction given by the Supreme Court, copies of the assessment order were served on the plaintiff. The plaintiff filed an appeal before the Assistant Commissioner, Commercial Taxes, Tirunelveli who vide order dtd. 11/5/2004 allowed the appeal and set aside the levy of sales tax.