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TMI Blog2019 (7) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 51(1) and proviso thereto should also be decided only by the Appellate Authority. The writ petitions are disposed of recording the submission that writ petitioner would be preferring statutory appeals under Section 51 of TNVAT Act. - W.P.Nos.17485, 17490, 17493 & 17497 of 2019 And W.M.P.Nos.16961, 16967, 16973 & 16974 of 2019 - - - Dated:- 26-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.C.Baktha Siromoni For the Respondent : Mr.M.Haribabu, Additional Government Pleader COMMON ORDER This common order will govern these four writ petitions. In other words, this common order will dispose of these four writ petitions. 2. Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Revised Assessment Orders were passed. These Revised Assessment Orders were assailed by writ petitioner in W.P.Nos.32136 to 32138 of 2017, which came to be disposed of by this Court vide order dated 12.02.2017 and operative portion of the said order is contained in paragraph 4, which reads as follows: '4. Accordingly, the writ petitions are disposed of by directing the petitioner to pay 15% of the tax as computed by the respondent for each of the assessment years, i.e, 2013-14, 2015-16 and 2016-17 and if such payment is made within a period of eight weeks from the date of receipt of a copy of this order, the petitioner will be entitled to treat the assessment orders for the respective years as show cause notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursue statutory appeal remedy under Section 51 of TNVAT Act. For writ petitioner to pursue statutory appeal remedy under Section 51 of TNVAT Act, leave of this Court is not required. Writ petitioner could have filed statutory appeals directly before the Appellate Authority. 11. However, having filed the instant writ petitions, learned counsel seeks permission to file appeals under Section 51 of TNVAT Act to the Appellate Authority concerned. 12. As per Section 51(1) of TNVAT Act and the proviso there to an appeal has to be filed within 30 days from the date on which the order was served on writ petitioner and there can be condonation of delay upto a further period of 30 days. In other words, there is a cap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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