COMMERCIAL TAX OFFICER Vs. ZENECO AGRO CHEMICALS LTD

JUDGEMENT

(1.) THESE appeals have been preferred by the Revenue against the order dated 21. 4. 2009, whereby the learned Judge directed the Revenue to issue refund vouchers atleast for the admitted amount of Rs. 6,50,58,905/- within a stipulated period.

(2.) THE main plea taken by the Revenue is that the Revenue having taken steps for suo motu revision against the original order of the assessment on the ground of escaped turnover, it was not open for the Court to direct the refund till the disposal of the such revision petition.

(3.) PER contra, accordingly to the learned counsel for the respondent-assessee, for the assessment years in question, the Revenue has no jurisdiction to initiate suo-motu revision under section 16 of Tamil Nadu General Sales Tax Act (for short, 'the TNGST Act' ).