2009 (11) TMI 853

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.... issuance of a writ of mandamus to direct the second respondent to return the cheques of Indian Bank, Sivakasi, collected by the second respondent, on October 8, 2009, in cheque No. 985128, for Rs. 1 lakh, in cheque No. 985129 for Rs. 1 lakh, in cheque No. 985130 for Rs.1 lakh and in cheque No. 985131 for Rs. 45,906. It has been stated that the petitioner is a registered dealer on the files of ....

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.... of buying and selling fire works, including coloured matches, liable to be taxed at the rate of 12.5 per cent, falling under serial No. 35 of Part C of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006. The petitioners had opted to pay the tax under section 3(4) of the Value Added Tax Act, inasmuch as the sale of taxable goods for a year will be less than Rs. 50 lakhs. Accordingly....

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....been fully disclosed in the returns for which taxes were paid. However, the second respondent, assuming that there was suppression of facts, had directed the petitioner to pay the tax on the turnover of Rs. 27,67,244 at 12.5 per cent interest, amounting to Rs. 3,45,906, being the sales turnover up to October 7, 2009. They have also collected four cheques of the Indian Bank, Sivakasi, on the same d....

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....mstances, the petitioner has preferred the present writ petition before this court, under article 226 of the Constitution of India. At this stage of hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the second respondent is directed to dispose of the representation of the petitioner, dated October 27, 2009, on merits ....