PLYDHAM Vs. REGISTRAR

JUDGEMENT

(1.) THIS writ petition has been filed challenging the impugned order dated 20. 3. 2003 passed by the first respondent in O. P. No. 1102 of 2002.

(2.) IT appears that an assessment order was passed against the petitioner by the third respondent, the Deputy Commercial Tax Officer, Chennai, against which a first appeal was preferred by the petitioner to the second respondent, the Appellate Assistant Commissioner-CT III, Kuralagam, Chennai-102. The second respondent rejected the first appeal by his order dated 17. 1. 2002.

(3.) THEREAFTER, at the relevant time, the assessee had two options, either to file a second appeal before the Appellate Tribunal under Section 36 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act) or to file a revision before the Special Tribunal under Section 38-A of the Act. The petitioner opted for the second alternative, viz. filing a revision before the Tamil Nadu Taxation Special Tribunal under Section 38-A of the Act. By the impugned order, the Special Tribunal dismissed the revision on the ground that there was no limitation prescribed by the statute. It was, however, made clear that as and when the legislature prescribed a period of limitation, the revision could be entertained.