2017 (8) TMI 1202

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....pondents : Mr. Kanmani Annamalai ORDER Heard Mr.Palani Selvaraj, learned counsel for the petitioner and  Mr. Kanmani Annamalai, Additional Government Pleader for the respondents. 2. The petitioner, who is a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act 2006, is aggrieved by a hand written order passed by the first res....

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....that there is no excess entry tax available and attach the petitioner's bank account for the recovery of the entry tax. That the first respondent failed to note Section 11 of the Entry Tax Act provides that in addition to refund of tax, at the option of the person, there shall be adjustment of such excess tax in respect of any other period. The petitioner's case is that there has been exce....

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....tioner's bank account has been attached. 5. The Hon'ble Division Bench in the case of Commercial Tax Officer Vs. Coimbatore Auto Garage (P.) Ltd. (2017) 77 taxmann.com 64 (Madras) held as follows: In our opinion, the submission made by the learned Special Government Pleader deserves to be rejected. The Division Bench in Ganesh Automobiles case (supra) considered the scope of Section ....

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....rlier proceedings and with regard to the excess entry tax available, in para 14 the first respondent states that there is no excess entry tax available in the account of the petitioner. 8. The petitioner filed a reply affidavit to the counter affiavit stating that the said allegations is false and there is excess entry tax available in their account. Not only reply affidavit has been filed, sta....