M/S Palani Andavar Trading Company v. The Assistant Commissioner (Ct)

CMP.Nos.4358, 4366, 4367, 4369, 4362 of 2019 in W.A.Nos. 2424 to 2428 of 2018 T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN,J (Order of the Court was made by T.S.SIVAGNANAM,J) We have heard Mr.R.Senniappan, learned counsel appearing for the appellant in all the petitions and Mr.Md.Shaffiq, learned Special Government Pleader appearing for the respondent in all the cases.

2. These petitions have been filed for modifying our judgement dated 02.11.2018. The modification sought for by the learned counsel is that the direction to pay 10% of the demand of tax for being entitled to approach the Assessing Officer is stated to be an onerous condition and therefore, petitioner seeks for modification of the condition.

3. It is submitted by the learned counsel for the petitioner that 10% of the disputed tax will come to Rs.16,00,000/- and petitioner have paid a sum of Rs.5,00,000/-. In our considered view, the indulgence shown by us in the writ appeals itself is more than what is required to be shown. Therefore, we are not inclined to modify our judgement. Accordingly, these petitions are dismissed and the time for payment of remaining amount of Rs.11,00,000/- is extended by a period of four weeks from the date of receipt of copy of this order. (T.S.S.J.) (V.B.S.J.) 26.04.2019 mrm http://www.judis.nic.in

T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN,J mrm CMP.Nos.4358, 4366, 4367, 4369, 4362 of 2019 in W.A.Nos. 2424 to 2428 of 2018 26.04.2019 http://www.judis.nic.in