Divyar Rossila Prints India Private Limited, Rep. By its Managing Director, S. Nagarajan v. Deputy Commercial Tax Officer, Palladam
2011-03-21
M.JAICHANDREN
body2011
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing for the petitioners and the learned Additional Government Pleader (T) appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned demand notice, dated 02.02.2006, had been issued without a pre-assessment notice and without an assessement order being issued 3. At this stage of the hearing of the writ petition, the learned Additional Government Pleader (Tax) appearing on behalf of the respondent had submitted that the respondent has passed an assessement order, on 04.09.2006, stating that there is no liability on the petitioner, in respect of the demand of sales tax, under the Tamil Nadu General Sales Tax Act, 1959. 4. In such circumstances, since, no further orders are necessary, the writ petition stands closed. No costs.