TaxTMI 
TaxTMI 
2022 (2) TMI 1005
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....ent Year 2009-2010. Originally, while filing returns under Section 21 of the TNVAT Act, the petitioner had disclosed the taxable turnover of Rs. 44,09,617/- and had paid the proportionate tax of Rs. 1,76,385/-. 2. In terms of Section 22 of the TNVAT Act, there was a deemed assessment. Thereafter, a notice was issued to the petitioner on 18.01.2016, wherein, the taxable turnover of the petitioner was sought to be increased to Rs. 98,15,837/- and a proposal was made to show cause as to why a sum of Rs. 5,17,835/- should not be demanded from the petitioner and after adjusting a sum of Rs. 1,76,385/-, why a sum of Rs. 3,41,450/- should not be recovered from the petitioner. Under these circumstances, an order came to be passed on 25.02.2016 for....
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....rayer in this writ petition, the learned Government Advocate appearing for the respondent submits that the Writ Petition is liable to be dismissed as the petitioner has an alternate remedy by way of appeal under Section 51 of the TNVAT Act and therefore, the petitioner should be relegate to approach the Appellate Commissioner. The learned Government Advocate further submits that even otherwise, the petitioner is liable to pay interest under Section 42(3) of the TNVAT Act. She further submits that interest is consequential and such interest is payable from the date on which the tax was originally payable. 6. Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent and perused the records.....
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....006 reads as under:- 42.Payment and Recovery of tax, penalty, etc- (1) Save as otherwise provided for in section 21, the tax assessed or has become payable under this Act from a dealer or person and any other amount due from him under this Act shall be paid in such manner and in such instalments, if any, and within such time as may be specified in the notice of assessment, not being less than thirty days from the date of service of the notice. The tax under section 21 shall be paid without any notice of demand. In default of such payment, the whole of the amount outstanding on the date of the default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or penalty or interest....
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....iod of default is not more than a month, no interest shall be paid: Provided further that where a dealer or person has preferred an appeal or revision against any order of assessment or revision of assessment under this Act, the interest payable under this sub-section, in respect of the amount in dispute in the appeal or revision, shall be postponed till the date of disposal of the appeal or revision, as the case may be, and shall be calculated on the amount that becomes due in accordance with the final order passed on the appeal or revision as if such amount had been specified in the order of assessment or revision of assessment as the case may be. 10. The question for determination is whether the petitioner can be absolved from payment....