2014 (7) TMI 1043

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.... For the Respondents : Mr. R. Karthikeyan Additional Govt. Pleader ORDER These writ petitions have been filed by the petitioner for issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the Second Respondent herein in S.P.Nos.34/2014 to 36/2014 in TNVAT.AP Nos.67/2014 to 69/2014, dated 09.06.2014, relating to the assessment year 2008-2009, 2009- 2010 and 2011....

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.....04.2014, the petitioner lodged first appeals before the Second Respondent, under Section 51 of the TNVAT Act, 2006 along with applications for stay of recovery. The petitioner moved the appeals after depositing 25% of the disputed taxes vide SBI Cheque Nos.07228, 07230 and 07232 dated 29.05.2014, which is condition precedent for filing the appeals under Section Proviso to Section 51 of the TNVAT ....

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....ce, the petitioner has filed the present writ petitions for the relief stated supra. 7. When the matter is taken up for consideration, the learned counsel for the petitioner has relied on a judgment of a learned Single Judge of this Court in W.P.No.1521 of 2005, dated 8.3.2005 in the case of M/s. Mangayarkarasi Mills Private Limited, Madurai .vs. The Appellate Assistant Commissioner(CT), Madura....