IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-01-2010 CORAM: THE HONOURABLE MR.JUSTICE M.JAICHANDREN W.P.No.1490 of 2006 Rogini Mills Indiampalayam-638 454 Arasur Post, Sathyamangalam Taluk Erode District repd.by its Managing Partner Shri.R.Semalaiappan .. Petitioner. Versus 1.The State of Tamil Nadu repd.by its Secretary, Department of Religious Endowments & Commercial Taxes, Fort St.George, Chennai 2.Commercial Tax Officer, Central I, CTO Complex Tirupur .. Respondents. Prayer: Petition filed under Article 226 of the Constitution of India praying to issue a Writ of prohibition, prohibiting the Respondents and their men, agents from levying and collecting additional sales tax from the petitioner on the exempted turn over, and in excess of the rates applicable for each slab under the Additional Sales Tax,1970. For Petitioner : M/s.R.S.Pandiyaraj For Respondents : Mr.J.Ganesan Government Advocate(T) O R D E R At this stage of the hearing of the Writ Petition, the learned counsel for the petitioner had placed before this Court an order made in a batch of Writ Petitions in W.P.Nos.16180 of 2004 etc.,(batch), dated 17.11.2006, passed by a Division Bench of this Court. https://hcservices.ecourts.gov.in/hcservices/ 2. The Division Bench of this Court had disposed of the above batch of Writ Petitions by a common order directing the petitioners to avail the alternative remedy of appeal or revision, as provided under the relevant provisions of law, within a period of four weeks, with a petition for condonation of delay. It had also held that the concerned authority would determine the appeal or revision application, on merits within four months thereafter considering the issues raised therein, including the issue as whether the petitioner is liable to pay additional tax on the total taxable turnover of the financial year concerned or on the turnover which exceeds ten crores of rupees. 3.In view of the said order passed by the Division Bench, the petitioner is permitted to move the concerned authority by way of appeal or revision and the concerned authority would determine the appeal or revision application, on merits, as stated in the order of the Division Bench, dated 17.11.2006. With the above directions, this Writ Petition stands disposed of. No costs. Sd/- Asst. Registrar //true copy// Sub Asst.Registrar arr To 1.The Secretary, State of Tamil Nadu Department of Religious Endowments & Commercial Taxes, Fort St.George,Chennai 2. The Commercial Tax Officer, Central I, CTO Complex Tirupur 1 cc to Spl.Government Pleader,(Taxes) Sr.No.3479 W.P.No.1490 of 2006 TRM {CO} TP/25.1.2010. https://hcservices.ecourts.gov.in/hcservices/