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TMI Blog2015 (3) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has any grievance against the order that may be passed, if he is so aggrieved, it is open to the petitioner to approach the competent authority under Section 55 of the TNVAT Act. Since there is dispute about the applicability of the provisions of the Act, this Court is not inclined to interfere with the impugned order. - Decided against assessee. - W.P.No.3820 of 2015 - - - Dated:- 16-2-2015 - The Honourable Mr.Justice S.Vaidyanathan JJ For the Petitioner : Mr.C.Bakthasiromoni For the Respondent : Mr.Manoharan Sundaram Additional Government Pleader (Taxes) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader. With the consent of either side, this writ petition is taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity was given to him. 4.The learned counsel for the petitioner further submitted that the petitioner was not furnished with password. Hence, he was not able to file the returns electronically and the returns have to be filed only electronically and not manually. Since the departmental password was not given to uphold datas of the monthly returns for e-filing as every dealer used to be given password for filing monthly returns, the petitioner approached the respondent to issue password and the same was given only on 30.06.2014 and that petitioner has filed returns for the business only from 01.07.2014. The petitioner has approached this Court by filing this writ petition by referring the relevant portion of the decision of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year and which is the subject matter of the proceedings pending in the Court. In this case, this is the first assessment order and hence provisions under Section 19(11) of the TNVAT Act will not be applicable to the facts of this case. Pursuant to the orders of this Court earlier made in W.P.No.30088 of 2014 dated 19.11.2014, the petitioner was given ample opportunity to put forth his defence and the same was not accepted by the authority and the authority had necessarily to pass orders within three weeks as per the directions of this Court. 7.This Court feels it useful to extract some relevant sections from the Tamil Nadu Value Added Tax Act, which reads as follows: Section 54. Powers of revision of [Joint Commissioner] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay pass such order thereon as he thinks fit.] (2)The [Additional Commissioner] shall not initiate proceedings against any such order or proceeding referred to in sub-section (1), if - (a) the time for appeal against the order has not expired; or (b) the order has been made the subject of an appeal to the Appellate Tribunal, or of a revision in the High Court; or [(c) more than six years have expired after the date of assessment:] (3)No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard. (4)In computing the period referred to in clause (c) of sub-section (2), the time, during which the proceedings before the [Additional Commissioner] remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h such order of rectification has been made. Section 23.Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.- (1)Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year, which is pending before the assessing authority (such case being hereafter in this section referred to as the relevant case) is identical with a question of law arising in his case for another assessment year, which is pending before the High Court or Supreme Court (such case being hereafter in this section referred to as the other case), he may furnish to the assessing authority a declaration in the prescribed form for verification i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner does not fall under Section 23 of the TNVAT Act against this impugned order passed under Section 84 of the TNVAT Act against which remedy lies under Section 54(1) of the TNVAT Act. If the petitioner has any grievance against the order that may be passed, if he is so aggrieved, it is open to the petitioner to approach the competent authority under Section 55 of the TNVAT Act. Since there is dispute about the applicability of the provisions of the Act, this Court is not inclined to interfere with the impugned order. 9.Hence this writ petition is dismissed. The period during which the writ petition is pending before this Court including the date of the copy of the order made ready has got to be excluded for the purpose of limita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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