IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.12.2009 CORAM: THE HONOURABLE MR.JUSTICE K.CHANDRU W.P.No.3186 of 2009 M.Ganesan .. Petitioner Vs. 1.The Commercial Tax Officer – II Commercial Tax Department Pondicherry. 2.The Appellate Assistant Commissioner Commercial Taxes Department 3rd Floor, C.T.Complex, 100 Feet Road Puducherry - 5 .. Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration, declaring second proviso to sub section 1 of section 34 of Pondicherry General Sales Tax Act 1967 as amended by Act 4 of 2000, in so far as it demand 25% of the difference of the tax assessed by the assassing authority and tax admitted by the appellant as a condition precedent for preferring appeal under the said provision, as arbitrary onerous, oppressive and invalid. For petitioner : Mr.V.R.Shanmuganathan For respondents : Mr.T.P.Manoharan, Spl.G.P.(F) O R D E R In the light of the order passed in W.P.No.26678 of 2008 etc., batch, this writ petition is also stands dismissed. rj Sd/- Asst.Registrar /True Copy/ Sub.Asst.Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Commercial Tax Officer – II Commercial Tax Department Pondicherry. 2.The Appellate Assistant Commissioner Commercial Taxes Department 3rd Floor, C.T.Complex, 100 Feet Road Puducherry - 5 + 1 cc to Mr. V.R. Shanmuganathan, Advocate SR.No.70150 W.P. No.3186 of 2009 KK(CO) EU 5.01.2010 https://hcservices.ecourts.gov.in/hcservices/