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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 ..... Government Pleader' ('AGP' for brevity), who shall hereinafter be referred to as 'Revenue Counsel' accepted notice on behalf of lone official respondent. 3. With consent of learned counsel on both sides, main writ petitions itself are taken up, heard out and are being disposed of. 4. These four writ petitions pertain to Assessment Years 2013-14 to 2016- 17. 5. This Court is informed that the central them / core issue in all these four writ petitions is the same and only the Assessment Years are different. Obviously, the numerical values are different. To be noted, instant writ petitions arise under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' ('TNVAT Act' for brevity). 6. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this order will not enure to the petitioner if the petitioner fails to comply with the condition of payment of 15% of the disputed tax within the time stipulated. No costs. Consequently, connected miscellaneous petitions are closed.' 8. It is submitted by writ petitioner that pursuant to the aforesaid order, 15% of the tax computed has been paid. To be noted, aforesaid writ petitions pertain to three Assessment Years viz., 2013-14, 2015-16 and 2016-17. It is submitted that in the instant four writ petitions, Assessment Order 2014-15 also is included. To be noted, Assessment Order 2014-15 is not covered by the aforesaid order. 9. Be that as it may, post aforesaid order, Revised Assessment Orders came to be passed inter alia under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority.
14. These writ petitions are therefore, disposed of recording the submission that writ petitioner would be preferring statutory appeals under Section 51 of TNVAT Act. While preferring statutory appeals, if writ petitioner seeks condonation of delay, such application for condonation of delay shall be dealt with on their own merits by the Appellate Authority subject to Section 51(1) of TNVAT Act and proviso thereto. Though obvious it is made clear that examination of appeal will arise only if the appeal is filed within time or if delay is condoned by the Appellate Authority as the case may be.
15. These four writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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