KAMALAKANNAN MATCH WORKS KOVILPATTI THROUGH ITS PROPRIETOR RANGASWAMY NADAR Vs. STATE OF TAMILNADU THROUGH JOINT COMMERCIAL TAX OFFICER KOVILPATTI

JUDGEMENT

(1.) THIS second appeal has to be allowed on a very short ground. I do not think it necessary to refer to the various contentions urged by learned counsel for the appellant in the view I am taking as to the maintainability of the suit. THIS suit is for recovery of the amount, which is said to have been refunded to the defendant/appellant wrongly. The refund has been a consequence of an assessment order made by the Deputy Commercial Tax Officer, Kovilpatti-I in assessment No. C.S.T. 1433/64-65 dated 15.12.1973. As per that assessment, the defendant got the refund of the excess paid by him by way of advance. It is not necessary to consider the reasons for the refund or the assessment made by the Deputy Commercial Tax Officer. Suffice it to point out that the order of the Deputy Commercial Tax Officer, which has been marked as Ex. A1 is an order of assessment-contemplated by the Tamil Nadu General Sales Tax Act.

(2.) BY filing this suit, the respondent is challenging the validity of the said order of assessment. No doubt, the prayer is for recovery of the amount refunded. But that is based on the premise that the order of assessment made by the Deputy Commercial Tax Officer, Kovilpatti is erroneous and unsustainable in law.