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TMI Blog2016 (1) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner, being a dealer in Seamless & ERW boilers Tubes and assessee on the file of the 1st respondent herein, regularly submitting their monthly returns and paying taxes in accordance with law. For the assessment year 2011-12, the petitioner reported total and taxable turnover of Rs. 57,08,24,683/- and Rs. 55,83,56,981/- under the TNVAT Act. But, the 1st respondent determined total and taxable turnover of Rs. 56,24,83,490/- and Rs. 54,44,53,461/- and imposed tax and penalty by order dated 30.04.2015. Since the 1st respondent has not calculated the correct rate of tax, the petitioner approached the officer to correct the turnover and tax adjustments and payments. However, in the meantime, the 1st respondent issued order of bank attachm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 2nd respondent pointing out certain defects. After correcting the same, the petitioner re-presented the same on 27.08.2015. However, till date there is no progress. Hence, according to the learned counsel for the petitioner, the petitioner sent a representation through his counsel on 09.09.2015 and requested the 2nd respondent to list the case. Till date, there is no response. In the meantime, the 1st respondent issued bank attachment notice, without serving copy to the petitioner. That apart, according to him, when the petitioner represented before the 1st respondent about the attachment through letter dated 15.09.2015, the xerox copy of the bank attachment order dated 10.08.2015 was served on 18.09.2015. and in the impugned attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to entertain the appeal and dispose of the same , this writ petition is disposed of with the following directions:-
(i) The petitioner is directed to pay 25% of the disputed tax other than the amount of 25% already deposited and on production of proof of such payment,
(i) the bank attachment effected by the 1st respondent is directed to be lifted forthwith and on such an order being communicated to the 3rd respondent, the 3rd respondent Bank is directed to permit the petitioner to operate their bank account
(ii) the appellate authority is directed to take up the appeal and decide the same on merits, after affording due opportunity to the petitioner.
No costs. Connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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