TaxTMI 
TaxTMI 
2017 (3) TMI 534
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.....V.V.V. and Sons Edible Oil Limited v. The Commer ci a l Tax Officer - 1 (FAC), Virudhunag a r . By order dated 18.12.2015, a Division Bench of this Court has passed the following orders: "8. However it is the contention of the learned Senior Counsel for the appellant that the orders of assessment passed by the respondent, are completely bereft of any application of mind and the manner in which he had dealt with the objections, speaks volumes about the mala fide intention on the part of the Assessing Officer. The learned Senior Counsel drew our attention to some of the observations made by the Assessing Officer in the orders of assessment. 9. In one place, the Assessing Officer has stated that the assesee had no nerve to admit that the Enforcement Wing Officers are quasi-judicial officers. In another place, the Assessing Officer has translated a Tamil proverb into English, which translation is not only poor in linguistic but also poor in taste. 10. Therefore we cannot completely discard the grievance of the appellant about the manner in which the Assessing Officer passed the orders, as unjustified. 11. But unfortunately the grievance of the appellant as against the Asse....
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....Lordships' order dated 27.09.2016, wherein insofar as the writ petition filed by the petitioner under Article 32 of the Constitution of India is concerned, the following order is passed: "Heard Mr.R.L.Ramani, learned senior counsel appearing for the petitioner seeks leave of this Court to withdraw the writ petition to file appropriate petition before the High Court to challenge the constitutional validity of the provisions pertaining to pre-deposit. The writ petition is permitted to be withdrawn." Insofar as S.L.P. (C) No.4609-4611 of 2016 is concerned, the following orders are passed: "Having heard learned counsel for the parties, we are of the considered opinion that the petitioner should approach the statutory authority under Section 58 of Tamil Nadu value Added Tax Act, 2006. If the appeal is preferred within a period of six weeks hence, the appellate authority shall deal with the appeal on merits and not to reject the same on the ground of limitation at threshold. The special leave petitions are, accordingly, disposed of." 6. In effect, the judgment of the Division Bench dated 18.12.2015, has been confirmed with liberty to the petitioner to approach the appe....
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....sment amount was also paid on 01.11.2016. The appeals filed by the petitioner have been entertained and it is posted for hearing on 20.02.2017. Therefore, the learned Senior Counsel appearing for the petitioner would submit that the order passed by the Hon'ble Apex Court is in continuation to the order passed by the Division Bench dated 18.12.2015 and whatever order passed by the Division Bench especially at paragraph 12 of the said judgment would be in tact and in operation and merely because four weeks time granted by the Division Bench was over, within which the appeal was not filed because of approaching of the Hon'ble Apex Court by the petitioner, that will not take away the right accrued on the petitioner to approach the appellate authority. In view of the specific directions giving liberty to the petitioner to approach appellate authority within six weeks and within six weeks period since the appeal has been filed and entertained, where 25% preconditional deposit has also been made, the present impugned order passed by the said authority either would be superfluous or beyond jurisdiction or run contra to the orders at paragraph 12 of the Division Bench judgment. Ther....
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....h 12(3) of the order dated 18.12.2015, is "till the disposal of the appeals by the appellate authority". As per the time schedule prescribed by the Division Bench of this Court, four weeks time was granted to file appeals and there was three months time to dispose of the appeals. Therefore, altogether there are four months period available for the purpose of deciding the appeals. Till such time stay granted would be in operation. 11. The said time period has not been worked out in view of the Special Leave petition filed by the petitioner before the Hon'ble Apex Court, where final orders were passed on 27.09.2016, wherein it has been given six weeks time to approach the authority with a rider meaning that if such appeals are not filed within such time, the time shall not be extended beyond that. In pursuant to the same, appeals were filed along with 25% amount demanded and the appeals were also entertained by the appellate authority. Therefore, the four weeks time given by the Division Bench through order dated 18.12.2015 has now been modified or extended by six weeks time either from the date of the order of the Hon'ble Apex Court or from the date of receipt of copy of ....