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TMI Blog2015 (4) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... o 28396 of 2014 and M.P.Nos.1 and 2 of 2014 - - - Dated:- 30-10-2014 - T. S. Sivagnanam,JJ. For the Petitioner : Mr. R. Senniappan For the Respondents : Mr. Kanmani Annamalai ORDER In all these four writ petitions, the petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has challenged the orders of assessment dated 03.05.2013, for the assessment years 2008-09, 2009-10, 2010-11 and 2011-12. 2. The learned counsel appearing for the petitioner made a request to this Court that he should be permitted to argue the facts of the case elaborately. However, this Court posed a preliminary question to the learned counsel for the petitioner as to how the writ petitions are mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsonance with the provisions of the Tamil Nadu Value Added Tax Act. The Honourable Division Bench of this Court, after hearing the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader, dismissed the writ appeals by order dated 07.05.2014 by passing the following order: Heard the learned counsel appearing on behalf of the appellant, as well as the learned Additional Government Pleader appearing on behalf of the respondent. 2. All these Writ Appeals have been preferred against the conditional order passed by the learned single Judge, directing the appellant to pay 25% of the tax amount, which had been claimed in the order dated 03.05.2013 impugned in the Writ Petitions. The appellant was dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned Single Judge. 6. I have perused the order dated 04.09.2014 and I find that the order dated 04.09.2014 dismissing the earlier writ petitions does not specifically grant liberty to file a second writ petition on the same cause of action. 7. In such circumstances, these writ petitions are clearly barred on the ground of res judicata. Accordingly, these writ petitions are dismissed. The dismissal of these writ petitions will not stand in the way of the petitioner to file an appeal under the provisions of Act and if such an appeal is preferred within a period of 30 days from the date of receipt of a copy of this order, the appellate authority shall consider the appeal and not reject the appeal on the ground of limitation and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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