2011 (8) TMI 1034

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....ar For the Respondents : D. Muruganandam, Additional Government Pleader, ORDER :- VINOD K. SHARMA J.-The petitioner has approached this court, by invoking the writ jurisdiction of this court, to challenge the order passed by the Special Committee, under section 16D of the Tamil Nadu General Sales Tax Act, 1959, (hereinafter referred to as, "the Act") upholding the order passed by the Depu....

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....der the Act. 4. The Special Committee also held, that there was no violation of principles of natural justice, which could entitle to the petitioner, to invoke the jurisdiction of the Special Committee, under section 16D of the Act. 5. The learned counsel for the petitioner challenged the impugned order, by contending that the Special Committee, committed error, in misinterpreting the provis....

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...., which the petitioner deliberately failed to file, and chose to move an application, under section 16D, by-passing the ordinary statutory remedy, to avoid payment of 25 per cent of the tax imposed. 9. The jurisdiction of the Special Committee under section 16D is a limited jurisdiction, to check patent illegality regarding bar under statute or violation of natural justice. The Special Committe....