SHETLERS INDIA Vs. ASSISTANT COMMISSIONER [CT],; SPECIAL COMMITTEE

JUDGEMENT

(1.) This writ petition has been filed to call for the records in Na Ka A3/3840/2008 dated 14.10.2008 on the file of the 1st respondent and quash the same as illegal, arbitrary and against law and direct the respondents to defer the further proceedings pending disposal of the application filed Under Section 16[D] of TNGST Act on the file of the 3rd respondent.

(2.) Heard the learned Counsel for the petitioner and also Mr. V. Rajasekaran, learned Government Advocate (Tax), appearing for the respondents.

(3.) The only grievance of the petitioner is that his representation to the Special Committee (Commercial Taxes), Chennai, filed under Section 16D of the Tamil Nadu General Sales Tax Act, 1959, is pending disposal for a long time. However, the first respondent has directed the petitioner to make payment of the amount of tax and penalty and also threatened to initiate recovery proceedings if he failed to pay the tax and penalty.