9911796707
TMI Blog2013 (8) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... r has preferred this writ petition. 2. The father of the petitioner is a dealer in fertilizer and pesticides and declared the turnover for the year 2000-2001. For the year 2000-2001, initially, an assessment order was passed on December 28, 2001 in TNGST No. 388088/2000-01 accepting the annual return and the same was subsequently revised and turnover was re-fixed by the respondent on December 26, 2003. Thereafter, the respondent issued a revision notice on June 28, 2006 in RC. 2909/2006-B1 proposing to assess a taxable turnover of ₹ 4,77,458 being casuarina poles sales since the same was escaped from assessment. The petitioner sent a reply on August 9, 2006 stating that his father, who was the assessee expired on February 13, 2004 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternative remedy of filing appeal is not a bar in invoking the writ jurisdiction. 5. The learned Government Pleader Mr. A. R. Jayaprathap appearing for the respondent submitted that as against the impugned pre-revision notice the writ petitioner ought to have approached the authorities by filing objection and since there is efficacious alternative remedy available under the statute, the writ petition is not maintainable. It was also submitted that the respondent has rightly issued the pre-revision notice under section 16 of the TNGST Act and the same is well within the time. 6. The point falling for consideration is, whether the impugned pre-revision notice is within the prescribed time or not? 7. Section 16(1) (a) of the TNGST Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded Act 22 of 2002 with effect from July 1, 2002 and as per the amended provision the impugned notice is well within the period of limitation. The amended provision of section 16(1) (a) of the TNGST Act, 1959 (amended Act 22 of 2002) reads as follows: "Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2), at any time within a period of five years from the (date of order of the final assessment by the assessing authority) determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition cannot be dismissed on the ground of alternative remedy. 13. A Division Bench of this court in M. U. A. Armugaperumal and Sons v. Additional Commercial Tax Officer, (FAC), Srivilliputtur[2008] 16 VST 188 (Mad);[2008-09] 14 TNCTJ 115 (Mad) had also taken the view that when the assessment order was issued prior to the amendment to section 16(1) (a) of the TNGST Act, amended provision cannot be applied to the said assessment. The Division Bench also held that when the revised assessment order was clearly barred by limitation it is a fit case for interference under article 226 of the Constitution of India. The same view was taken by another Division Bench of this court in W. A. No. 838 of 2009 (Deputy Commercial Tax Officer, Tiru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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