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TMI Blog2021 (4) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders having been passed. The petitioner will appear before the respondent on Thursday, the 15th of April 2021 at 10.30 a.m without expecting or anticipating any further notice in this regard - Petition allowed. - W.P. Nos.7933 and 7928 of 2021 And WMP Nos.8479, 8481, 8484 and 8486 of 2021 - - - Dated:- 29-3-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.P.suresh For the Respondent : Mr.J.Kumaran Additional Government Pleader (Pondy) COMMON ORDER Mr.J.Kumaran, learned Additional Government Pleader (Puducherry) accepts notice for the respondent and is armed with instructions to proceed with the matter. Hence, by consent of both sides, these Writ Petitions are disposed finally even a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for the petitioner submits that the coercive recovery is premature insofar as the common appellate order is itself dated 09.11.2020 and has been served upon the petitioner only on 21.11.2020. He further points out that the period available for filing of second appeal before the Sales Tax Appellate Tribunal is 60 days that expires on 20.01.2021. Thus, according to him, the respondent ought not to have issued the impugned recovery notice to the bank even without putting the petitioner to notice or issuing a copy of the attachment notice in advance. 4.Mr.Kumaran learned revenue counsel, on instructions, would submit that the provisions of Section 49 of the Act do not grant any time to the petitioner to make the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is likely to be caused to the person if the payment of such amount is insisted on. (5) Notwithstnading that an appeal has been preferred under sub~section (1) the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred: Provided that the Appellate Tribunal may, in its discretion, give such directions as it thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to its satisfaction, in such form and in such manner as may be prescribed: Provided further that where an order of stay is made in any proceeding relating to an appeal filed under sub~section (1), the Appellate Tribunal shall dispose of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. This writ petition is allowed. Connected miscellaneous petitions are closed. No costs. 5. Nothing has been said in the course of hearing before me now to persuade me to take an alternate view and I thus reiterate the afore said view taken earlier. The impugned notices are quashed 6. As regards the challenge to the orders of assessment, the primary challenge, though other grounds have been raised in these writ petitions, is violation of principles of natural justice. Thus, without going into the grounds raised by the petitioner on merits, I advert to the ground of grant of personal hearing alone. The provisions of Section 24(3) of the Act reads as follows: 24. Assessment of tax. - (1) ....... (2) ....... (3) Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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