SOURN AGRIFURANE INDUSTRIES LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS judgment shall dispose of four writ petitions, they being W. P. Nos. 12463 of 1998, 12464 of 1998, 12465 of 1998 and 12466 of 1998. All the writ petitions more or the less pertained to a common controversy involved.

(2.) FOUR original petitions, viz. , O. P. Nos. 1326 and 1327 of 1997, 1727 of 1997, 3999 of 1997 and 868 of 1998 came to be disposed of by the Tamil Nadu Taxation Special Tribunal by a common order. The present writ petitions pertained to that common order. These original petitions pertained to the various orders passed under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short "the Act") as also the Government Orders passed. W. P. No. 12463 of 1998 is against the order passed in O. P. No. 868 of 1998 challenging the communications dated November 11, 1996 and February 13, 1997. W. P. No. 12464 of 1998 pertains to the order passed in O. P. No. 1327 of 1997 which was against the proceedings dated March 27, 1997 rejecting the request of the petitioner for waiver of interest. W. P. No. 12465 of 1998 pertains to the order passed in O. P. No. 1727 of 1997 wherein a declaration was claimed that G. O. Ms. No. 18 dated January 18, 1995 and G. O. Ms. No. 31 dated February 3, 1995 were bad in law and as such ineffective. Lastly, W. P. No. 12466 of 1998 pertains to O. P. No. 3999 of 1997 and seeks to quash the order dated July 31, 1998 in that original petition and further seeks the relief of confirmation of G. O. Ms. No. 417 dated October 7, 1997.

(3.) UNFORTUNATELY for us the amended minutes of the meeting dated December 8, 1993 are not made available by the petitioner-company or the State Government.