SRI SARAYUNATHAR INDUSTRIES, REPRESENTED BY ITS PROPRIETOR, K S ANNADURAI Vs. ADDITIONAL COMMERCIAL TAX OFFICER, SRIVILLIPUTHUR

JUDGEMENT

(1.) Challenge in this writ petition is to the revision of the assessment for 1999-2000 in TNGST No.6082442/1999-2000, dated 30.11.2009.

(2.) The petitioner is a manufacturer of polythene bags and assessed under the Tamil Nadu General Sales Tax Act, 1959, [in short 'TNGST Act']. For the assessment year 1999-2000, he reported a total and taxable turnover of Rs.1,59,371/- (Rupees One Lakh Fifty Nine Thousand Three Hundred and Seventy One only) and the same was accepted and assessed by the respondent under self-assessment basis, vide proceedings dated 24.01.2001. Thereafter, an inspection was conducted at the place of business of the petitioner on 23.04.2002 and a pre-revision notice was issued on 09.01.2006 notifying the defects.

(3.) According to the petitioner, the proceedings of the respondent is barred by limitation by virtue of Section 16(1)(a) of the TNGST Act.