2009 (9) TMI 912

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....he Madras High Court in Outdoor Advertising Services v. Deputy Commercial Tax Officer (Enforcement), Group I, Pollachi (W.P. No. 29341 of 2005 and W.P. M.P. No. 32145 of 2005 decided on September 10, 2009) is printed below:-] By the consent of parties, the main writ petition itself is taken up for hearing. The petitioner has sought for a mandamus directing the first respondent to return the ....

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....tion of the petitioner that the first respondent has no jurisdiction to demand issuance of cheques without a proper assessment. In these circumstances, the petitioner has come out with the writ petition for the relief stated supra. On this day, when the matter came up for hearing, it was brought to the notice of this court, that in similar circumstances, this court by its order dated April 9, 2....

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....nstructions that no assessment orders were passed, that the cheques were issued by the petitioner voluntarily and that the cheques were presented for payment, but got dishonoured. It is clear from the instruction taken from the learned Government Advocate that there is no dispute about the fact that the cheques did not represent any money due under any assessment order or demand made. Therefore, t....