Chennai Court March 2007 Judgments

Devi Spinning Mills Ltd. Vs. the Appellate Assistant Commissioner, Ct. ...

Court: Chennai

Reported in: (2007)2MLJ1135

ORDERK. Raviraja Pandian, J.1. The petitioner filed the original petition invoking the jurisdiction of Section 7 of the Special Tribunal Act seeking for the relief to call for the records of the case in MP No. 121/2000 dated 27.09.2002 relating to the petitioner for the assessment year 1994-1995 on the file of the first respondent-The appellate Assistant Commissioner(C.T.), Salem, quash the same and direct the first respondent to dispense with the payment of the admitted tax relating to the assessment year 1994-1995 and admit the appeal filed on 05.06.2000 and that OP stands converted to this writ petition on being transferred to the file of this Court.2. The brief facts for disposal are as follows:For the assessment year 1994-1995, the petitioner was assessed to tax by the proceedings dated 31.03.2000 levying the tax, surcharge 15% on the tax due and additional sales tax, totalling a sum of Rs. 20,82,681/- after adjusting the payment originally made. As against which, the petitioner f...