PRINCE MARKETING Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE prayer in the writ petition is to quash the order passed by the second respondent dated March 28, 2007 and for a direction to entertain the appeal.

(2.) THE petitioner who is a dealer in PVC pipes, tubes and fittings declared a total and taxable turnover of Rs. 6,91,48,764 and 6,66,06,326, respectively, in the monthly returns submitted in form A -l for the assessment year 2004 -05. The first respondent passed an order of assessment on June 12, 2006 levied tax and penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 without giving any prior notice. While doing so, the first respondent failed to take into account payment of Rs. 5,26,859 and therefore, the petitioner submitted a letter dated July 4, 2006 requesting the first respondent to pass after deducting the said amount. The request of the first respondent was accepted, and a revised order of assessment was passed on August 21, 2006.

(3.) AS per the revised assessment order, the tax due on the disputed turnover is Rs. 9,38,400 and the penalty levied against the petitioner is 9,34,102. It is the case of the petitioner that the petitioner represented in the appeal memorandum along with the revised assessment order to the appellate authority, namely, the Appellate Assistant Commissioner (CT) III, Chennai, the second respondent herein, along with the payment of Rs. 3,11,365 being the 25 per cent of the disputed tax amount by way of an demand draft drawn in HDFC Bank dated September 21, 2006. However, the second respondent rejected the appeal on the ground that the payment of the pre -deposit of 25 per cent of the disputed amount was made beyond the period of thirty days from the date of receipt of the copy of the assessment order dated June 12, 2006 and therefore the appeal is barred by limitation. As against the said order the petitioner has filed the present writ petition.