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TMI Blog2016 (7) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether adjustment could be made or not, are all factual issues and those complicated factual issues cannot adjudicated in a Writ Petition. Therefore, considering the facts and circumstances of the case, this Court is of the view that the petitioner should be directed to file a Revision before the concerned Joint Commissioner of Commercial Taxes, challenging the impugned order, who would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a revised order was passed by the respondent for the financial years 1991-92 to 1994-95, under the provisions of the Tamil Nadu General Sales Tax Act. 3. I have elaborately heard the submissions made by the learned counsels for the parties. 4. The case of the petitioner is that the respondent ought to have taken into consideration that the Application under the Samadhan Scheme was rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the amount of ₹ 7,27,401/- was not collected as an advance or in any contravention of the demands to attract any interest from the Government and hence the claim on interest is not justified. 5. Further, it is contended that the respondent ought to have considered the fact that the petitioner has already remitted a sum of ₹ 7,27,401/- under Samadhan Scheme as against the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the petitioner has submitted a detailed representation, after which the impugned order dated 25.06.2015 has been passed, the petitioner has to necessarily challenge the correctness of the order before the Revisional Authority. 8. Accordingly, the Writ Petition is disposed of by giving liberty to the petitioner to file a Revision Petition against the impugned proceedings and if such Revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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