COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF TAMIL NADU AND ORS. Vs. IMPERIAL SPIRITS AND WINE PVT. LTD. AND ORS.

JUDGEMENT

(1.) This intra -court appeal is directed against the order dated May 28, 2014 in W.P. No. 14030 of 2014, whereby and whereunder, the learned single judge quashed the coercive proceedings initiated against the first respondent for recovery of tax arrears to the tune of Rs. 25,25,40,568 and permitted the assessee to pay the amount in instalments.

(2.) The assessee is selling Indian -made foreign liquor through Tamil Nadu State Marketing Corporation (in short, "the TASMAC"). The assessee is in arrears to the Commercial Taxes Department, originally, to the tune of Rs. 20,18,42,722. The fourth appellant initially issued a demand notice in Form U, dated May 2, 2014, which contained a demand for a sum of Rs. 26,77,03,167. Since the fourth appellant initiated coercive proceedings, the assessee filed writ petition in W.P. No. 14030 of 2014, challenging the notices dated May 16, 2014 and May 2, 2014, with a request to pay the amount in instalments.

(3.) The learned single judge, after hearing the learned Additional Government Pleader (Taxes), set aside the notices and directed the first respondent to pay initially, a sum of Rs. 5 crores within a period of six weeks and the remaining amount in eight equal monthly instalments. Feeling aggrieved by the said order, the Revenue is before this court.