SUNDER ELECTRONICS Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) BY consent of the learned counsel on either side, the writ petition is taken up for final disposal.

(2.) HEARD Mr. C. Sivasubramanian, learned counsel appearing for the petitioner and Mr. Manokar Sundaram, learned Additional Government Pleader for the respondent.

(3.) THE petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short the Act) and has filed this writ petition, challenging the notice issued by the respondent dated 27.07.201, where -under the respondent proposed to reject the petitioner's return filed for the assessment year 2007 -08, as being incorrect and incomplete and proposed the total and taxable turnover for the year 2007 -08 under Section 22(3) of the Act. At the time when the writ petition was pending, several writ petitions were filed, challenging the provisions of Section 19(20) inserted to the Act amended vide Tamil Nadu Value Added Tax Act (Second Amendment Act) 2010 with effect from 19.08.2010.