2016 (1) TMI 1156

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....Mr.V.Sundareswaran For The Respondents : Mr.S.Manoharan Sundaram, AGP ORDER This writ petition is filed challenging the proceedings of the 1st respondent dated 14.10.2015. 2. The case of the petitioner, according to the learned counsel for the petitioner is that the petitioner is a registered dealer in leather goods and garments, having TIN No.33050522312 on the file of the second resp....

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....ore this Court and this Court disposed of the said writ petition on 08.10.2015, with a direction to the first respondent to pass necessary orders on the basis of the documents produced before him in support of the transportation, within a period of eight weeks from the date of the said order. 3. Further, the learned counsel for the petitioner would submit that thereafter, on considering the req....

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....earned counsel on either side and after perusing the entire materials available on record, by order dated 16.10.2015 has disposed of the writ petition in W.P.No.33289 of 2015, the operative portion of the said order reads as follows:- " 7.Under these circumstances, since the second respondent being the Assessing Authority also made as a party here, it is always open to the second respondent to ....

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....that the 1st respondent has no jurisdiction to pass such an order and hence the same is liable to be quashed, as the same is contrary to law. That apart, according to him, when once the petitioner had decline to opt for admission of having committed an offence under Section 71 of the Act, and option is exercised to pay compounding fee, the 1st respondent is not empowered to impose and collect the ....