AD ADD REP. BY ITS PROPRIETOR, R. MURALI Vs. THE ADDITIONAL APPELLATE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND THE COMMERCIAL TAX OFFICER (FAC)

JUDGEMENT

(1.) THE writ petition is filed seeking a Writ of Certiorarified Mandamus to quash the order of the first respondent in his check memo dated 16.02.2004, demanding the petitioner to pay 25% of the disputed tax, as pre-deposit for admitting the appeal. The petitioner has also sought for a direction to the first respondent herein, to entertain the appeal filed by the petitioner for the assessment year 1998-99 under the TNGST Act, 1959 without insisting on payment of 2% of the disputed tax as pre-deposit.

(2.) BRIEF facts leading to the writ petition are as follows:

(3.) LEARNED Counsel for the petitioner submitted that the date of filing of return or the date on which the return is due as per the TNGST Act, whichever is earlier, has to be reckoned, as the date on which the proceedings were commenced or in other words, the 'lis' has arisen only from the year 1998 -99, the amendment which came into effect in the year 2002 is not applicable to the case of the petitioner. In support of his contention, she relied on the decisions of this Court in Hugs Advertising Industries and Ors. v. C.T.O (I.N.T.S.T) reported in, 2000 (119) STC 591 and D.C.T.C. v. Cameo Exports (Mad) reported in, 2006 (147) SCT 218 (Mad).