9911796707
TMI Blog2014 (4) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... tax amount is not yet paid, within a period of two weeks from the data of receipt of a copy of this order. On such deposit, the second respondent is directed to entertain the appeals along with applications to condone the delay and decide the same on merits and in accordance with law without rejecting the same on the ground of limitation - Decided conditionally in favour of assessee. - Writ Petition (MD) Nos. 6337, Writ Petition (MD) Nos. 6338, Writ Petition (MD) Nos. 6339, Writ Petition (MD) Nos. 6340 of 2014, M.P. (MD) Nos. 1 of 2014 - - - Dated:- 23-4-2014 - SUBBIAH R. J. R.D. Ganesan for the petitioner. R. Karthikeyan, Additional Government Pleader, for the respondents. ORDER These writ petitions have been filed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st respondent has also added that the taxable turnover as an undisclosed one based or the report and has levied penalty under section 27(3) and (4) of the TNVAT Act. But the impugned orders were not served directly on the petitioner, but it had been received by one R. Ramakrishnan, staff of the concern and one G. Naresh-kumar, manager of the concern, who have left the service without informing and handing over the orders to the petitioner. The service of the orders to the staff of the petitioner-concern was not known to the petitioner until the recovery proceedings were initiated for collection of arrears during the month of March, 2014. When the petitioner came to know the receipt of the orders by his manager and a staff, he has immediatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that, as the petitioner has filed rectification applications and the same were rejected, the appeals cannot be entertained. 6. Irrespective of the submissions made by the learned counsel on either side, this court is of the view that in the interest of justice, the petitioner may be permitted to file appeal along with applications to condone the delay in filing the appeal. Hence, this court is constrained to pass the following orders:- The petitioner is directed to file appeals against the orders of assessment passed by the first respondent under the Central Sales Tax Act, 1956, by depositing 50 per cent. of the tax amount payable, if the tax amount is not yet paid, within a period of two weeks from the data of receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
