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TMI Blog2014 (9) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Advocate (T) ORDER By consent, the writ petition is taken up for final disposal. 2. The respondent herein has passed the original assessment order on 27.06.2011 accepting the monthly returns filed by the petitioner and subsequently issued notice on 30.06.2011 proposing to revise the assessment for the assessment year 2010-11 on the ground that the petitioner had not included the Anti D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is said to be pending. It is submitted by the learned counsel for the petitioner that as against the impugned order dated 06.06.2014, which is subject matter of challenge in this writ petition, the petitioner is having statutory remedy under Section 42(3) of the TNVAT Act, 2006. In this context, it is necessary to refer to second proviso to the said section, which is as follows:- "Provided furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the learned counsel appearing for the petitioner, this Court heard the submissions of Mr.A.R.Jayaprathap, learned Government Advocate (Tax), who would submit that as against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal, the petitioner has filed Tax Case, but has not chosen to number the same and the present impugned order came to be passed taking into consideration the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the case, the writ petition is disposed of, by directing the respondent to defer the implementation of the impugned order, dated 06.06.2014 till the disposal of the revision to be filed by the petitioner and the revisional authority, namely, the jurisdictional Joint Commissioner is at liberty to dispose of the said revision as expeditiously as possible in accordance with law. No costs. Conn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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