2017 (11) TMI 1565

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...., VAT & Sales Tax<br>MR. T. S. SIVAGNANAM, J. For The Petitioner : Mr.R.Prabakaran For The Respondents : Mr.K.Venkatesh, GA COMMON ORDER Heard Mr.R.Prabakaran, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice for the respondents. By consent, the writ petitions are taken up for joint disposal. 2. It is an unfortunate case where the p....

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.... dated 06.10.2012, disposed of the said writ petitions by directing the first respondent to consider and dispose of the petitioner&#39;s representation within a time frame. However, so far, no orders have been passed by the first respondent. Therefore, this Court would be fully justified in initiating action for contempt against the first respondent. 4. It is seen that subsequently, the petitio....

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....ss tax, the Officers invariably state that their superior officers are yet to approve it. Hence, it is high time for the third respondent to evolve a procedure, by which, individual officers will be personally held liable for delaying such admitted refund claims. 6. The case on hand is one such case where this Court can initiate action for contempt. However, considering the fact that there is a....