2011 (11) TMI 583

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....tioner herein was originally assessed on the files of the respondent under assessment order dated July 12, 2005. In respect of the execution of certain works contract, the petitioner exercised the option under section 7C of the Tamil Nadu General Sales Tax Act, 1959 to have the turnover assessed on a compounded tax rate of 10 per cent. Apart from that, there were other turnovers, which were taken for assessment under the regular chargeable provisions, namely, section 3B of the Tamil Nadu General Sales Tax Act. In respect of the turnover assessed under section 3B, originally a notice of reassessment was issued on March 31, 2006. A perusal of the notice shows that it was confined to the turnover falling for consideration under section 3B alon....

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.... reopen the said assessment relating to section 7C turnover is patently without jurisdiction. On notice, the respondent has filed counter-affidavit stating that the writ petition is not maintainable in law, since the same is as against the notice inviting objection. Referring to the decision of this court in Writ Appeal No. 1025 of 2006 that the jurisdictional issue could very well be urged before the authority concerned and hence, the writ petition is not maintainable, the counter states that the question of granting any relief does not arise. Barring this submission, there is no effective counter to the writ petition. In paragraph 5 of the counter-affidavit, it is stated that the period of assessment lapses on June 19, 2011 and the rev....