NALLAKUMAR SAGO FACTORY Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THE petitioner has come up with the present writ petition challenging an order passed by the respondent, by which the respondent informed the petitioner that the issue of refund of excess tax paid by the petitioner will be considered after finalisation of the assessments.

(2.) HEARD Mr. R. Senniappan, learned Counsel for the petitioner and Mr. A. C. Mani Bharathi, learned Government Advocate (Taxes), for the respondent.

(3.) IN the impugned proceedings dated November 24, 2008, it is stated by the respondent that the petitioner stopped business with effect from April 1, 2007, and that, at that time, assessments for the years 2002 -03 and 2003 -04 were pending finalisation. Therefore, the respondent has taken a stand in the impugned order that only after finalisation of the assessment for those years, the question of refund will be taken up. Aggrieved by such a stand taken by the respondent, the petitioner has come up with the present writ petition.