At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN
For the Petitioner: A.S. Mujibur Rahman, Advocate. For the Respondent: R. Mahadevan, Additional Government Pleader (Tax).
(Prayer: Petition filed under Article 226 of the Constitution of India to issue a writ of Certiorari, to call for the records relating to the notice issued by the respondent in his notice TNGST No.1660264 dated 24.12.2010 received by the petitioner on 27.12.2010 and quash the same.)
1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader (Tax), appearing on behalf of the respondent.
2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the petitioner is granted four weeks time to pay the entire arrears of tax and additional sales tax, as per the notice, dated 24.12.2010, issued by the respondent. He had also submitted that the waiver application submitted by the petitioner is pending before the State Government.
3. The learned Additional Government Pleader (Tax), appearing on behalf of the respondent, has no objection for this Court granting four weeks time to the petitioner to pay the amount, as mentioned in the impugned notice of the respondent, dated 24.12.2010.
4. In such circumstances, the petitioner is granted four weeks time from today to pay the entire amount demanded by the respondent in the impugned notice, dated 24.12.2010. If the petitioner fails to pay the said amount, within the time of four weeks granted by this Court, it would be open to the respondent to initiate appropriate action against the petitioner to recover the s
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ame, as per the procedures established by law. 5. The writ petition is ordered accordingly. Consequently, the connect miscellaneous petition is closed. No costs.