2007 (2) TMI 606

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..... 2002 dated August 25, 2003 and set aside the same as illegal, arbitrary and violative of the principles of natural justice and violative of the provisions of the Explanation to section 12(3) of the Tamil Nadu General Sales Tax Act, 1959. That original petition is converted to this writ petition on being transferred to the file of this court. Heard the learned counsel and perused the materials a .....

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..... rely authority to tax only those transactions which are, on a true view of the facts and the law, taxable. The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under article 226. The Act provides for an adequate safeguard against an arbitrary or unjust a .....

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..... since 2005, this court is of the view that in order to sub-serve the ends of justice, one more opportunity has to be given to the petitioner to pursue the appellate remedy. Accordingly, the petitioner is permitted to file an appeal before the appellate authority, if so advised and two weeks' time is granted for filing such an appeal against the orders of assessment, from the date of receipt of .....

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