NETWORK FASHIONS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS writ appeal is against the order of the learned single judge dated March 1, 2007 made in W. P. No. 2295 of 20061, dismissing the writ petition on the ground of availability of alternative remedy. The learned judge also held that there was unexplained laches on the part of the petitioner for more than six years in challenging the order of assessment dated April 1, 1998.

(2.) AGGRIEVED by this, the petitioner is on appeal. The appellant herein is an assessee on the file of the respondent herein under the provisions of the Tamil Nadu General Sales Tax Act, 1959. He is a dealer in textiles and ready -made garments. It is stated that out of the total taxable turnover of Rs. 71,72,212, the taxable turnover up to July 31, 1996 was Rs. 12,31,761 and the balance turnover of Rs. 59,40,431 related to the period from August 1, 1996 to March 31, 1997. For the assessment year 1996 -97, the petitioner was assessed to tax on a taxable turnover of Rs. 71,72,212. The same was also subjected to the levy under the provisions of the Tamil Nadu Additional Sales Tax Act.

(3.) THE appellant states that since the taxable turnover for the period August 1, 1996 to March 31, 1997 was Rs. 59,40,431, the question of liability under the Tamil Nadu Additional Sales Tax Act did not arise.