(1.) The petitioner has sought a Writ of Certiorari, to quash the impugned order of the first respondent in TNGST/0340624/2004-05 dated 30.10.2006.
(2.) Brief facts leading to the Writ Petition are as follows:
(3.) The petitioner has further submitted that when the assessing officer proposed to levy higher rate of tax for non-filing of Form XVII declaration, on receipt of the notice dated 15.10.2006, the petitioner requested for extension of time and also pointed out that their claim of 1% under resale tax turnover is in order, inasmuch as, they have filed all the details and produced A9 register. When the petitioner bonafidely believed that the first respondent would accept the levy of tax at 1% on the resale turnover, to their shock and surprise, the first respondent has confirmed the proposal to levy tax at 10% on the resale turnover of Rs. 3.03.47,300/- instead of 1% and issued proceedings for recovery of balance of tax amount.