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TMI Blog2016 (7) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... 9275 of 2016 - - - Dated:- 12-7-2016 - Mr. T. Raja, J. M/s. R. D. Ganesan for the petitioner Raja Karthikeyan, Additional Government Pleader, for the respondents ORDER Since the issue involved in all the Writ Petitions is one and the same, these matters are taken up together and disposed of, by this common order. 2. M/s.Kalpataru Power Transmission Ltd, represented by its Authorised Signatory, Mr.Jeyendra Govindlal Shah, Tirunelveli Junction, challenges the impugned orders, dated 17.03.2016, passed by the first respondent, on the ground that the notice, dated 25.05.2015 was not properly served on the petitioner-Company. 3. The petitioner-Company is an assessee on the file of the respondents. The first respondent h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x amount payable. Hence, he prayed for a similar direction in all these Writ Petitions. 5. Per contra, learned Additional Government Pleader submitted that the petitioner-Company is a private Limited Company. Notice was duly served as per Section 19 of the Act. The petitioner disputes the 'service of notice' only on technical ground that it was served only their employee and not directly on the petitioner-Company. Such contention cannot be countenanced in the eye of law. Therefore, the petitioner cannot plead ignorance that notice was not served to them at all. So submitting, he pleaded for dismissal of the Writ Petitions. 6. Considered the rival submissions made on either side and perused the materials available on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, this Court has no option but to dismiss all the Writ Petitions in limine. 9. At this juncture, learned counsel for the petitioner-Company pleaded that at least liberty may be given to the petitioner-Company to prefer Appeals, as they have got a good case on merits. Since the State suffers from shortage of electricity, this Court is unable to resist the prayer made in these Writ Petitions. Therefore, the petitioner-Company is directed to pay 50% of the disputed tax in each of the Writ Petitions, within a period of two weeks from the date of receipt of a copy of this order. On such payment, the petitioner-Company is permitted to file an appeal before the respondents within a period of two weeks from the date of payment. If any such appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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