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TMI Blog2018 (6) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... tial demand notice issued under Section 156 of the Act, both dated 30.03.2014, cannot at this stage of the matter impugned a communication sent by the respondent granting a final opportunity to the petitioners to pay the demand. Therefore, it is contended that unless and until the petitioner has filed an appeal against the order dated 30.03.2014, the question of entertaining a Writ petition agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Pleader, Pondicherry, appearing for the petitioners and Ms.Hema Muralikrishnan, learned Standing Counsel appearing for the respondent 2. The petitioner is the Secretary to Government (Revenue), Puducherry and the Deputy Collector (Revenue) (North) Pondicherry, who is the Land Acquisition Officer. Challenge in this Writ petition is to a notice issued by the respondent dated 08.01.2018 inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , almost four years from the date of effect of the provisions of the Act. Therefore, it is submitted that the respondent was not justified in demanding tax from the year 2004 onwards including interest. Further it is submitted by the learned Government Advocate that as per Section 194 LA of the Act, agricultural lands are exempted from deduction of tax at source when compensation is paid for acqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granting a final opportunity to the petitioners to pay the demand. Therefore, it is contended that unless and until the petitioner has filed an appeal against the order dated 30.03.2014, the question of entertaining a Writ petition against the impugned communication does not arise. 5. As pointed out earlier, the stand taken by the Revenue is perfectly justified and is in order. Therefore, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 201(1) and 201(1A) r/w 254 of the Act . Since there is a threat of coercive action being initiated against the Government authorities, this Court directs the respondent not to initiate any such action for a period of 15 days from the date of receipt of a copy of this order to enable the petitioners to workout their remedy in accordance with law. With these observations, this Writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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