SHAH CHUNNILAL KUNDANMAL Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Mr. N.Inbarajan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent.

(2.) The petitioner in these writ petitions has challenged the assessment orders passed by the respondent under the provisions of Central Sales Tax Act, 1956, and Tamil Nadu General Sales Tax Act, 1959, for the years 1998-99,1999-00. Earlier, the petitioner had filed writ petitions in W.P.Nos.14048 to 14051 of 2005 respectively, challenging the assessment proceedings dated 31.12.2004. A conditional order of stay was passed in the said writ petitions, by order dated 27.04.2005, directing the petitioner to pay tax at the rate of 2%, as per the notification in G.O.Ms.No.103 & 111 CT & RE dated 07.04.1988, within six weeks from the date of the order.

(3.) As against the said interim order granted by this Court, the petitioner preferred writ appeals in W.A.Nos.1181 to 1184 of 2005. During the pendency of the writ appeals, the petitioner filed an application for rectification of the assessment by petition dated 24.02.2005. The petitioner contended that the rate of tax adopted in the assessment orders is erroneous as the notification dated 05.03.1997 read with notification dated 07.04.1998 issued under Section 8(5) and Section 17 of the Tamil Nadu General Sales Tax Act, 1959 were not taken into consideration.