IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.4.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.10666 of 2011 1 SAKTHI SUGARS LIMITED [ PETITIONER ] 180 RACE COURSE ROAD COIMBATORE 641 018 REP. BY ITS VICE PRESIDENT (TAXATION AND INTERNAL AUDIT) MR.P.SANKARARAJA PANDIAN Vs 1 THE DEPUTY COMMISSIONER (CT) FAST TRACK ASSESSMENT CIRCLE 1 COMMERCIAL TAXES DEPARTMENT DR.BALASUNDARAM ROAD COIMBATORE 641 018 2 THE JOINT COMMISSIONER (CT) DR.BALASUNDARAM ROAD COIMBATORE 641 018 3 SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES CHEPAUK CHENNAI 5 4 THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHEPAUK, CHENNAI 5 [ RESPONDENTS ] Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus forbearing the 1st respondent from initiating or continuing any proceedings for recovery of the disputed demand pursuant to the demand notice in Ref.No.55/2010 dated 30.3.2011. For petitioner : Dr.Anita Sumanth For respondents : Mr.R.Mahadevan AGP (T) https://hcservices.ecourts.gov.in/hcservices/ O R D E R R.Mahadevan, the learned Additional Government Pleader, takes notice for the respondents. 2. Though the prayer is for a larger relief, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the fourth respondent is directed to dispose of the revision petition, dated 21.3.2011, filed by the petitioner, with regard to the levy of interest, under Section 24(3) of the Tamil Nadu General Sales Act, 1959, relating to the assessment years 1990-91 to 1996-97, on merits and in accordance with law, within a specified period. 3. The learned Additional Government Pleader appearing on behalf of the respondents, has no objection for such an order being passed by this Court. 4. In view of the submissions made by the learned counsels appearing on either side, the fourth respondent is directed to dispose of the revision petition, dated 21.3.2011, filed by the petitioner, on merits and in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. However, it is made clear that no recovery proceedings shall be initiated against the petitioner, pursuant to the impugned notice, dated 30.3.2011, issued by the first respondent, pending disposal of the said revision petition, as directed above. The petitioner is directed to furnish a copy of the revision petition, dated 21.3.2011, to the fourth respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits of the matter. 5. Accordingly, the writ petition is disposed of, with the above directions. No costs. Connected M.P.No.1 of 2011 is closed. Sd/- Asst. Registrar //true copy// Sub Asst.Registrar lan https://hcservices.ecourts.gov.in/hcservices/ To 1 THE DEPUTY COMMISSIONER (CT) FAST TRACK ASSESSMENT CIRCLE 1 COMMERCIAL TAXES DEPARTMENT DR.BALASUNDARAM ROAD COIMBATORE 641 018 2 THE JOINT COMMISSIONER (CT) DR.BALASUNDARAM ROAD COIMBATORE 641 018 3 SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES CHEPAUK CHENNAI 5 4 THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHEPAUK, CHENNAI 5 1 cc to Mr.Dr.Anita Sumanth, Advocate, Sr.No.28553 1 cc to Spl.Government Pleader,(Taxes) Sr.No.28888 Writ Petition No.10666 of 2011 TEJ {CO} TP/27.4.2011. https://hcservices.ecourts.gov.in/hcservices/