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TMI Blog2013 (4) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... w. Now, it is too premature to invoke the jurisdiction of this court under article 226 of the Constitution of India. Writ petition disposed of with a direction to the petitioner to file its objections within two weeks from the date of receipt of a copy of this order - Writ Petition No. 9150 of 2013, M.P. No. 1 of 2013 - - - Dated:- 8-4-2013 - DHANAPALAN V. J. K. Soundararajan for the petitioner. S. Kanmani Annamalai, Government Advocate (Taxes), for the respondent. ORDER With the consent of both sides, the writ petition itself is taken up for final disposal. Heard Mr. K. Soundararajan, learned counsel for the petitioner and Mr. S. Kanmani Annamalai, learned Government Advocate (Taxes), takes notice for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to impose tax at 12.5 per cent. According to the petitioner, the quality of the tea can be verified by the local authorities under the Prevention of Food Adulteration Act, after taking samples from the dealer and if it is found that anything adulterated is added to the natural tea, the local authorities can initiate proceedings to prosecute the said dealer and punish him and unless it was proved, it cannot be said that the tea is adulterated one. It is stated that the Health Department of Coimbatore City, Municipal Corporation, often visited the business place of the petitioner and found that the products of the petitioner satisfy the PFA standards. Hence, the impugned notice proposing to revise the assessment under section 27(3) of the V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would further contend that the petitioner should have filed his objections to the proposal of the respondent instead of filing the present writ petition, which is not maintainable. 5. It is not in dispute that the petitioner is a registered dealer under the provisions of the VAT Act and the Central Sales Tax Act and is engaged in the business of buying and selling tea. The respondent accepting the turnover reported by the petitioner for the assessment year 2007-08, passed an order under section 22(2) of the VAT Act. While so, an inspection was conducted by the enforcement wing authorities on December 6, 2010 and found certain records showing that the petitioner added colouring materials into the tea procured by the petitioner and sold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have filed objections and thereafter, if any final order is passed, the petitioner can work out his remedy before the appropriate forum in the manner known to law. Now, it is too premature to invoke the jurisdiction of this court under article 226 of the Constitution of India. However, the learned counsel for the petitioner would make a plea that the petitioner is prepared to file its objections and that the respondent may be directed to consider the same and pass appropriate orders after hearing the petitioner. 7. In the facts and circumstances of the case and in view of the submission made by the learned counsel for the petitioner, the writ petition is disposed of with a direction to the petitioner to file its objections within two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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