2018 (6) TMI 1285

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....Naveen Durai Babu ORDER Heard Mr.J.Kumaran, learned Government Advocate for Mr.A.Gandhiraj, learned Government Pleader, Pondicherry, appearing for the petitioners and Ms.Hema Muralikrishnan, learned Standing Counsel appearing for the respondent 2. The petitioner is the Secretary to Government (Revenue), Puducherry and the Deputy Collector (Revenue) (North) Pondicherry, who is the Land Acquisiti....

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....y the Income Tax officer, TDS Ward, Puducherry in the year 2008 vide letter dated 06.02.2008, i.e., almost four years from the date of effect of the provisions of the Act. Therefore, it is submitted that the respondent was not justified in demanding tax from the year 2004 onwards including interest. Further it is submitted by the learned Government Advocate that as per Section 194 LA of the Act, a....

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....ed 30.03.2014, cannot at this stage of the matter impugne a communication sent by the respondent granting a final opportunity to the petitioners to pay the demand. Therefore, it is contended that unless and until the petitioner has filed an appeal against the order dated 30.03.2014, the question of entertaining a Writ petition against the impugned communication does not arise. 5. As pointed out e....