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TMI Blog2011 (7) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under the order of this court, cannot be said to be belated, as the demand was ordered to be kept in abeyance. - Writ Petition Nos. 398, Writ Petition Nos. 399, Writ Petition Nos. 400 of 2006, W.P.M.P.Nos. 458, W.P.M.P.Nos. 459, W.P.M.P.Nos. 460 of 2006 - - - Dated:- 14-7-2011 - VINOD K. SHARMA J. M. Md. Ibrahim Ali for the petitioner D. Muruganandam, Additional Government Pleader, for the respondent ORDER This common order shall dispose of W.P.Nos. 398 to 400 of 2006, as common question of law and facts are involved. For the sake of brevity, the facts are being taken from W.P.No. 398 of 2006. The petitioner is running a carbide industry under the name and style of Sree Krishna Carbide since November 1998. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge the ultimate recovery proceedings of the respondent herein for the recovery of the petitioner's tax liability for the assessment years 1998-99 and 1999-2000 for a sum of ₹ 4,03,860. (2) At the outset, Mr. Md. Ibrahim Ali, learned counsel appearing for the petitioner, stated that the petitioner is willing to pay the entire tax liability, if instalment facility is afforded to clear the entire said sum. After hearing the Special Government Pleader, I feel it proper to pass the following orders: (3) The petitioner should pay a sum of ₹ 53,860 within one week from this date and the remaining sum of ₹ 3,50,000 should be paid in six equal instalments. The first instalment should be paid on or before October 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dinarily, there is no discretion vested with the authority under the Tamil Nadu General Sales Tax Act, 1959, to desist from levying interest or reducing the same. Also, no notice or providing reasonable opportunity to the assessee is essential, as opined by this court. 24. In law, there is no estoppel against a statute. But, in the present case on hand, this court earlier in W.P.(MD) No. 787 of 2004 (S. Manikandamariappan and Deputy Commercial Tax Officer, Ettayapuram, Tuticorin District) has permitted the petitioner therein to pay the due tax amount/liability in instalments. At that time, on both sides, no plea has been raised in regard to the levy of interest for the delayed payment or the payment of interest by the assessee. 25. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h float on the surface. The learned Additional Government Pleader, on the other hand, contends that this writ petition is not competent, as the petitioner has the alternative statutory remedy of revision under section 33(1) of the Act. It is also the contention of the learned Special Government Pleader that the judgment of this court in the case of T. Subramanian v. Deputy Commercial Tax Officer, Ettayapuram, Tuticorin [2012] 50 VST 410 (Mad) (W.P.(MD) No. 11717 of 2005 decided on February 2, 2011) is under challenge in appeal, therefore, no reliance can be placed on the judgment. The contentions raised by the learned Additional Government Pleader deserve to be noticed to be rejected. The impugned order, on the face of it, is cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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