2007 (4) TMI 656

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.... MRS. CHITRA VENKATARAMAN J.-This writ appeal is against the order of the learned single judge dated March 1, 2007 made in W.P. No. 2295 of 2006(1), dismissing the writ petition on the ground of availability of alternative remedy. The learned judge also held that there was unexplained laches on the part of the petitioner for more than six years in challenging the order of assessment dated April ....

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.... then stood, arises only when the taxable turnover exceeded Rs. 100 crores. He submitted that for the period April 1, 1996 to July 31, 1996, the taxable limit was Rs. 10 lakhs and above and on and from August 1, 1996 as per the Amending Act 31 of 1996, the same was attracted only when the taxable turnover exceeded Rs. 100 crores. The appellant states that since the taxable turnover for the peri....

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....wever, preferred an original petition before the Tamil Nadu Taxation Special Tribunal (since abolished) and challenged the jurisdiction of the respondent that as per the amended provision under Act 31 of 1996, effective from August 1, 1996, the liability itself was not there. The original petition was admitted by the Tamil Nadu Taxation Special Tribunal in O.P. No. 314 of 2004. By reason of the tr....

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....ion Tribunal. Heard Mr. Haja Nazirudeen, learned Special Government Pleader (Taxes), on taking notice. Considering the legal issue involved in the challenge made in the original petition before the Tamil Nadu Taxation Special Tribunal was on the chargeability of additional sales tax under the amended provision for the period August 1, 1996 to March 31, 1997 and the petition admitted and kept....