SRINIVASA PERUMAL TRADING CO Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) THE petitioner has filed these petitions challenging the notice Ref. No.C1/2019/2004 dated 27.7.2004 issued by the first respondent relating to the years 1992-93 and 1993-94 respectively by exercising his suo motu power under Section 32 of the Tamil Nadu General Sales Act (for short, 'TNGST Act').

(2.) THE writ petitions were admitted on 17.8.2004 and interim stay was granted. Today, when the Miscellaneous Petitions came up for hearing, by consent of parties, the main writ petitions themselves are taken up for hearing.

(3.) IN the light of the clear pronouncement of the Supreme Court and also the statutory bar provided under Section 34(2)(b) of the TNGST Act, the impugned notice issued by the first respondent is unsustainable. Therefore, both the writ petitions are allowed setting aside the impugned notices issued by the first respondent. IN view of the same, no further orders are necessary in W.P.M.P.Nos.28293 and 28294 of 2004 and the same shall stand closed. However, the parties are directed to bear their own costs.