ORDER
An order dated 30.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. B. Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 50% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 50% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
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5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.
28-09-2026
Index : Yes/No Neutral Citation : Yes/No
KJ
To The Assistant Commissioner(ST) Tiruchengode Rural Assessment Circle Pavadi Sengundhar Trust complex No.100/13, S.S.D.Road, Tiruchengodu, Namakkal District, Tamilnadu-637 211.
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SENTHILKUMAR RAMAMOORTHY, J.
KJ
WP No. 37243 of 2026 28-09-2026
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