2001 (9) TMI 1079

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..... ioners have challenged B-6 notices issued by the respondent for realisation of arrears of sales tax under section 26 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). The grievance of the petitioners is that as per section 26 of the Act, the petitioners are entitled to a copy of such notice, so as to work out their remedies by way of filing revision applications .....

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..... d to the petitioners, as once it is furnished, they will withdraw the amounts lying in the respective oil corporations. Hence, the learned Government Advocate submitted that the writ petitions are liable to be dismissed. 3.. Heard. Under section 26 of the Tamil Nadu General Sales Tax Act, 1959 petitioners are entitled to have the copies of B-6 notices. Admittedly, the petitioners have not been se .....

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..... nable them to prefer revision petitions. The petitioners are at liberty to file revision petitions before the revisional authority under section 33 of the Tamil Nadu General Sales Tax Act, 1959, within the period of limitation namely., 30 days from the date of service of the impugned notice on each of the petitioners, and the petitioners are also free to apply for stay of the B-6 notices before t .....

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