2012 (6) TMI 762

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....ondent : A.R. Jayaprathap, Government Advocate, ORDER :- P.P.S. JANARTHANARAJA J.-With consent of both the parties, the writ petition is taken up for final hearing. The period of assessment involved in the present case is from 1st day of April, 2006 to 31st day of December, 2006. It is stated in the affidavit filed in support of the writ petition that the petitioner filed monthly returns,....

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....the interregnum period, as stated above, the returns filed by the petitioner, should be accepted by the Revenue Officials, without calling for any accounts or particulars. But, the respondent, without following the provisions contemplated under section 87A of the Act and rule 8(8)(a), issued the revised notice, which is unsustainable. The learned Additional Government Pleader appearing for the ....

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....General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) or under the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970), in respect of the assessment for the period from the 1st day of April, 2006 to the 31st day of December, 2006, shall be on the basis of the return filed by him, within such time and in such manner; as may be prescribed and such return shall be accepted in accor....