2012 (3) TMI 375

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....spondents : V. Jaya Prakash Narayanan and S. Kanmani Annamalai, (Taxes), ORDER :- M. JAICHANDREN J.-Heard the learned counsel appearing for the petitioner and the learned counsels appearing for the respondents. 2. The petitioner has filed the present writ petition challenging the stay order, dated January 19, 2012, passed by the second respondent, in Sp. No. 6/11, in Ap. CST. No. 10/11. ....

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....make the predeposit, based on the reason that the verification of assessment orders, passed on June 27, 2011, and August 2, 2011, shows that the petitioner had not raised the issue relating to the clerical mistakes, said to have occurred in the Central sales tax return filed by the petitioner, before the assessing authority, either at the stage of the final assessment, or at the stage of the modif....

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....e arithmetical error. Since, there is no provision to review the assessment order, the petitioner had to file an appeal before the second respondent, against the assessment order of the third respondent, dated August 2, 2011. The petitioner had also filed a stay petition, before the second respondent, under section 31(5) of the Tamil Nadu General Sales Tax Act, 1959, praying for an order of stay a....

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.... per cent of the disputed tax at the time of the filing of the appeal. Therefore, the petitioner may be permitted to pay a sum of Rs. 50 lakhs, in cash, as part of the balance amount, said to be payable by the petitioner, and to furnish a personal bond for the balance amount. On the petitioner complying with the said conditions, the second respondent may be directed to hear the appeal filed by the....