RALLIS INDIA LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) MR. A. SHANMUGASUNDARAM, learned Government Advocate takes notice. Heard both. By consent, the writ petition itself is taken up for final disposal.

(2.) PETITIONER has put in issue the demand notice dated 6. 10. 2006 wherein a sum of Rs. 8,57,609/- for the assessment year 1999-2000 and a sum of Rs. 7,70,496/- for the assessment year 2001-2002, in total, a sum of Rs. 16,28,105/- has been demanded from the petitioner towards interest under Section 24 (3) of the Tamilnadu General Sales Tax Act. The writ petition has been filed questioning the correctness of that portion of the order in respect of the assessment year 1999-2000.

(3.) IT is the case of the petitioner that as against the assessment order in respect of the assessment year 1999-2000, the petitioner filed an appeal before the Appellate Assistant Commissioner (CT) VI, Chennai. The said appeal was disposed of by partly dismissing the appeal and for the remaining portion of the order of assessment, a remand order has been passed. As against that portion of the order, which went against the petitioner - assessee, the petitioner filed an appeal before the Sales Tax Appellate Tribunal on 3. 7. 2006 and the same is pending. In respect of the remanded portion of the order, the Assessing Officer, once again, confirmed his earlier order and that order was carried on appeal by filing an appeal before the First Appellate Authority on 6. 9. 2006 and the same is also pending. When the appeals are pending before the Second Appellate Authority as well as the First Appellate Authority respectively, the present notice has been issued calling upon the petitioner to pay interest under Section 24 (3) of the said Act.