2008 (10) TMI 623

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.... of certiorarified mandamus to call for the records of the first respondent in N. Dis. No. 9458/2008/A2 dated September 11, 2008 and to quash the same. The case of the petitioner is that the petitioner is a dealer in home appliances and during the assessment year 2004-05, the petitioner had reported a turnover Rs. 56,47,042 in which the petitioner had shown contract receipt of Rs. 3,74,000 at f....

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.... per regulation 11(3) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the Chairman has got the discretion to transfer the case for disposal before another Bench. The petitioner filed a stay application for recovery of penalty amount and sought for the transfer of that miscellaneous application for disposal from the main Bench to the additional Bench. But the same has been rejecte....

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....relief. The learned counsel for the respondent-Department also submits that as per the provisions of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the Tribunal has to pass suitable orders transferring the case to another Bench. Admittedly, the same has not been done in this case. Therefore, I allow the writ petition by quashing the order passed by the first respondent in N. Dis. N....