SIVA OIL MILLS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) (JUDGMENT of the Court was delivered by F. M. IBRAHIM KALIFULLA, J.)The appellant is aggrieved against the order of the learned single judge dated 09. 07. 2007 passed in W. P (MD)No. 4189 of 2004, dismissing the writ petition.

(2.) THE appellant was aggrieved against the notice dated 24. 06. 2004 and the auction notice dated 04. 10. 2004 issued by the first respondent. In the impugned notice dated 24. 06. 2004, demand of payment of interest on delayed payment of tax and penalty has been made in a sum of Rs. 12,30,588/ -. As against the said notice, the appellant preferred a Revision under Sections 33 and 35 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the tngst Act" ). It is stated that the Revision was returned by the second respondent as not maintainable. While the said Revision was under process in the office of the second respondent, the impugned auction notice dated 04. 10. 2004 also came to be issued.

(3.) MR. M. Md. Ibrahim Ali, learned counsel appearing for the appellant would contend that by virtue of Section 33 (1) read along with Section 33 (4) of the TNGST Act, the Revision was maintainable and the appellant is also entitled to seek for appropriate direction to defer the demanded amount of rs. 12,30,588/ -.