KANCHI BAKERS AND SWEETS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THE petitioner has come up with the present writ petitions, challenging the assessment orders passed under Section 25 of the Tamil Nadu Value Added Tax Act, 2006, hereinafter referred to as 'the Act', for the assessment years 2006 -07 and 2007 -08.

(2.) HEARD Mr. P. Rajkumar, learned Counsel appearing for the petitioner and Mr. A.C. Mani Bharathi, learned Government Advocate, appearing for the respondent.

(3.) THE petitioner has come up with a challenge to these assessment orders on the ground that the occasion to invoke Section 25 did not arise in these cases and that the respondent ought to have passed a final assessment order in terms of Section 22. However, it is contended by the learned Government Advocate that the orders impugned in these writ petitions, are actually final assessment orders though the word 'provisional' is wrongly mentioned therein. Therefore, it is contended by the learned Government Advocate that the petitioner should only file an appeal against the impugned orders.