As a candidate in Group IV service, selected by the Tamilnadu Public Service Commission in 1972 and came up to the level of Deputy Commissioner. Lastly worked as Deputy Commissioner(CT)Fast Track Assessment Circle, Coimbatore and retired as such in 2010 after completion of 38 years of service . Now serving for the past ten years as VAT/GST Practitioner. Much interested to solve the litigation met by the merchant public both in ground level and Appellate forums including the Tribunals.Also tax consultant to many of the clients in their day-to day business affairs. Interested in publishing Articles to Commercial Laws of India Private Ltd., and in Tax Management India Residence-cum office No.20 Babuji Nagar II street, Kumaranandhapuram,Tirupur 641602 (Mobile no. 9442122187 mail id. [email protected])