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2015 (7) TMI 269

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..... mpugned notice, the petitioner is directed to pay the sum of ₹ 68,00,000/- in four equal monthly installments - Decided partly in favour of assessee. - W. P. No. 17214 of 2015 - - - Dated:- 17-6-2015 - T. Raja, J. For the Appellant : Mr. AR L Sundaresan Senior Counsel for Mrs. AL Ganthimathi For the Respondent : Mr. Manoharan Sundaram Addl.Government Pleader (Taxes) ORDER This writ petition has been filed by M/s Imperial Spirits and Wine Private Limited, Coimbatore seeking issuance of a writ of certiorarified mandamus, to call for the records relating to the impugned demand notice dated 12.06.2015 of the Assistant Commissioner of Commercial Taxes (CT), Trichy Road Circle, Coimbatore, the fourth respondent herei .....

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..... of six weeks and to pay the remaining arrears with interest in eight equal monthly installments, thereafter. Thereafter, the petitioner filed M.P.No.5 of 2014 in W.P.No.14030 of 2014 seeking a direction to the third respondent to permit the petitioner to pay the fourth installment and the remaining installment amounts as per the order dated 28.5.2014 by the end of the respective months commencing from 30.11.2014. This Court, by order dated 20.11.2014, making a slight modification in paragraph-6 of the order dated 28.5.2014, directed the petitioner to pay the remaining arrears amount with the applicable interest in equal installments on or before the 30th day of each month and the payment for November, 2014 was directed to be made on or befo .....

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..... ying the amount in installments. 4. The learned Additional Government Pleader for the respondents, heavily objecting to the said request, submitted that when the petitioner was given more than reasonable time, further extension of time cannot be considered. 5. This Court, finding that the petitioner has been manufacturing the Indian Made Foreign Liquor (IMFL) and selling the same only to the Tamil Nadu State Marketing Corporation Limited (TASMAC) and also further taking note of the fact that the petitioner had cleared the entire tax liability, except a sum of ₹ 68,00,000/- as demanded in the impugned notice, instead of granting ten equal installments as prayed for by the petitioner, is inclined to grant four equated monthly inst .....

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