2017 (9) TMI 1168

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....x Act, 1956, and Tamil Nadu General Sales Tax Act, 1959, for the years 1998-99,1999-00. Earlier, the petitioner had filed writ petitions in W.P.Nos.14048 to 14051 of 2005 respectively, challenging the assessment proceedings dated 31.12.2004. A conditional order of stay was passed in the said writ petitions, by order dated 27.04.2005, directing the petitioner to pay tax at the rate of 2%, as per the notification in G.O.Ms.No.103 & 111 CT & RE dated 07.04.1988, within six weeks from the date of the order. 3. As against the said interim order granted by this Court, the petitioner preferred writ appeals in W.A.Nos.1181 to 1184 of 2005. During the pendency of the writ appeals, the petitioner filed an application for rectification of the asses....

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....the petitioner produces a copy of this order before the concerned authority within a week from today the recovery in question shall remain stayed till the disposal of the rectification petition. 2. If the petitioner is not satisfied with the order in the rectification petition he may avail of such remedies which are available to him under law. 3. With this observation the writ petitions are disposed off. Connected WPMP Nos.15369 to 15372 of 2005 are closed. Consequently the writ appeals against the interlocutory order in the writ petitions have become infructuous and they are dismissed as such. Connected WAMP Nos.2164 to 2167 of 2005 are dismissed. In terms of the above directions, the writ petitions were disposed of by directing t....