KARUNA STEEL ROLLING MILLS Vs. DESIGNATED AUTHORITY, NAMELY, JOINT COMMISSIONER OF COMMERCIAL TAXES AND ORS.

JUDGEMENT

(1.) THE petitioner has come up with the present writ petition challenging the order passed by the first respondent holding the petitioner ineligible for applying for a one -time settlement under Ordinance of the year 2008.

(2.) HEARD Mr. R. Senniappan, learned Counsel for the petitioner. Mr. R. Mahadevan, learned Government Advocate (Taxes) takes notice for the respondents.

(3.) AN order of assessment was passed on September 21, 1994 in respect of the petitioner -mill for the assessment year 1992 -93 under the Tamil Nadu General Sales Tax Act, 1959 forcing the petitioner to file an appeal before the Appellate Assistant Commissioner in TNGST AP No. 21 of 1995. The appeal was allowed by the Appellate Assistant Commissioner by an order dated March 16, 1995. As against the order of the appellate authority, the Joint Commissioner (III) invoked powers of suo motu revision and passed an order dated September 10, 2001, setting aside the order of the appellate authority and restoring the original assessment order passed by the assessing officer. On the basis of the said order passed on a suo motu revision, by the Joint Commissioner, the assessment officer raised a demand dated April 1, 2002, confirming the original assessment.