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TMI Blog2019 (2) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ion before the concerned Revisional Authority - this writ petition is disposed of, by granting liberty to the petitioner to file a revision against the order dated 02.07.2018 as well as the present order dated 15.10.2018 before the concerned Revisional Authority within a period of two weeks from the date of receipt of a copy of this order. - W.P.No.29285 of 2018 And WMP Nos.34222 and 34224 of 2018 - - - Dated:- 4-12-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.R.Subramanian For the Respondents : Mrs.G.Dhana Madhri Government Advocate (T) ORDER The petitioner is aggrieved against the proceedings of the third respondent dated 15.10.2018. 2. Heard both sides. 3. The petitioner suffered an order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers to the third respondent and considered the same once again as an application under Section 84. Learned counsel for the petitioner reiterated the above contentions. On the other hand, the learned Government Advocate appearing for the respondent submitted that it is for the petitioner to file appeal before the correct forum and therefore, he cannot ...the Assistant Commissioner for forwarding the appeal papers to the third respondent/Assessing Officer. It is seen that the petitioner has chosen to file an appeal as against the order passed by the third respondent alre...under Section 84 of TNVAT Act, 2006 dated 02.07.2018. The only mistake he committed is that the appeal papers were presented before the wrong forum. Therefore, I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondent submitted that the petitioner has got remedy of revision under Section 54 of the TNVAT Act, 2006 but the petitioner has wrongly filed appeal under Section 51 of the TNVAT Act,2006. 7. It is seen that the petitioner has wrongly chosen to file an appeal as against the order passed by the third respondent already under Section 84 of TNVAT Act, 2006 dated 02.07.2018 instead of filing revision before the concerned Revisional Authority. Therefore, this writ petition is disposed of, by granting liberty to the petitioner to file a revision against the order dated 02.07.2018 as well as the present order dated 15.10.2018 before the concerned Revisional Authority within a period of two weeks from the date of receipt of a copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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