2016 (6) TMI 343

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.... Sales Tax<br>B. Rajendran, J. For the Petitioners : Mr. Venkatachalapathy Senior Counsel for Mr.V.Balaji For the Respondents : Mr.R.Karthikeyan Addl.Govt. Pleader ORDER Since the issue involved in both the writ petitions is similar, they are taken up together for hearing and disposed of by this common order. 2. The first writ petition in W.P(MD)No.470 of 2016 has been filed challen....

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....ver, the same has been passed only by following the decision of the senior authority. In this connection, he contended that as per the judgment of the Honourable Supreme Court followed by the Division Bench of this Court, when the dictum laid down by the senior officer or his policy is illegal, the consequential proceedings is also untenable. To show his bona fides, the petitioner subsequently pai....

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....only to the tune of Rs. 15,000/- which was challenged by the petitioner. In the appeal, the appellate authority remanded the matter giving further details for a larger amount as escaped amount. The grievance of the petitioner is that before passing that order, no notice has been given to the petitioner as he could have explained the alleged discrepancies in the record only and therefore, the said ....

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....ind independently, is vitiated. 10. In this case, the petitioner now paid the tax to the tune of Rs. 10,00,000/- and the demand made by the bank account and further agreed to pay another sum of Rs. 5,00,000/-. 11. In view of the same, this Court is of the view that the matter could be remitted back to the authority concerned for fresh consideration and the authority concerned shall pass appr....