2007 (3) TMI 717

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.... ORDER:- K. RAVIRAJA PANDIAN J.--The petitioner filed O.P. No. 841 of 2003 before the Special Tribunal praying to call for the records on the file of the first respondent in TNGST/0961395/98-99 and quash the order dated January 31, 2000 while directing the first respondent to pass a revised order by imposing 11 per cent tax under serial number 33 of Part D to the First Schedule of the Tamil Nadu....

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....ejected by the order, which is put in issue in Writ Petition No. 35321 of 2005. The assessment order is an appealable order. The assessee has an equally efficacious and alternative remedy by way of appeal to the authority prescribed under section 31 of the Tamil Nadu General Sales Tax Act, and a second appeal to the Tribunal under section 36 of the Act. The entrustment of the power to assess is ....

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....an adequate safeguard against an arbitrary or unjust assessment. The assessee had a right to prefer an appeal under the Act subject to their payment of admitted amount of tax as enjoined by the proviso to section 31 of the Act and as regards, the disputed amount of tax, they had a remedy of applying for stay of recovery during the pendency of the appeal under the said provision [See Titaghur Paper....