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2013 (2) TMI 564 - HC - VAT and Sales TaxPetition filed under Section 22(6) of the TNVAT Act, 2006 unheard - Held that - As the self assessment order for the year 2011-12 has been passed in terms of Section 22 of the TNVAT Act, 2006. Realising certain mistakes in the assessment, petitioner made an application under Section 22(6) of the TNVAT Act, 2006 with enclosures and that was filed on 30.11.2012. Since no fresh assessment order has been passed, the writ petition has been filed for a mandamus as if no order has already been passed, the authority will consider the same in accordance with law. Thus without going into the merits of the petitioner s claim, the respondent is directed to consider the petition filed under Section 22(6) of the TNVAT Act, 2006 if it is in order and no order has already been passed, as expeditiously as possible. 6. The writ petition is disposed of as above. No costs.
Issues:
- Fresh assessment order for the assessment year 2011-2012 under Section 22(6) of the TNVAT Act, 2006. Analysis: The petitioner filed a writ petition seeking a Writ of Mandamus to direct the respondent to pass a fresh assessment order for the assessment year 2011-2012 under Section 22(6) of the TNVAT Act, 2006. The self-assessment order for the year 2011-12 was passed initially, but the petitioner identified mistakes and submitted an application under Section 22(6) of the TNVAT Act, 2006 on 30.11.2012. As no fresh assessment order had been issued, the writ petition was filed to compel the respondent to act on the application. The learned Government Advocate representing the respondent acknowledged the situation and assured that if no order had been passed yet, the authority would review the application in compliance with the law. The court, without delving into the merits of the petitioner's contentions, directed the respondent to promptly evaluate the petition submitted under Section 22(6) of the TNVAT Act, 2006, provided it was in order and no decision had been made. The court emphasized expeditious consideration of the petition to address the petitioner's concerns efficiently. Consequently, the court disposed of the writ petition with the directive for the respondent to assess the application under Section 22(6) of the TNVAT Act, 2006 promptly if it met the necessary criteria and if no prior order had been issued. Notably, no costs were awarded in this disposition.
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