TVL K R RAMALINGAM AND SONS REPRESENTED BY ITS PARTNER K R KRISHNAMOORTHY Vs. ASSISTANT COMMISSIONER CT SHEVAPET ASSESSMENT CIRCLE SALEM

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent.

(2.) THE main contention of the learned counsel appearing for the petitioner is that the respondent had collected a sum of Rs.1,04,800/-, as tax and a sum of Rs.20,543/-, as interest on the said amount, without passing an order of assessment, relating to the assessment year 2009-2010.

(3.) IN view of the above, the respondent is directed to refund the amount of Rs.1,04,800/- collected as tax, and the sum of Rs.20,543/- collected as interest, to the petitioner, within a period of four weeks from the date of receipt of a copy of this order. Thereafter, it would be open to the respondent to issue a fresh notice to the petitioner, if so advised, in respect of the assessment year 2009-2010, under the provisions of the Tamilnadu Value Added Tax Act, 2006, and to proceed further, in accordance with law. The writ petition is ordered accordingly. No costs.