JUDGMENT (Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records relating to the proceedings of the second respondent in the Letter No.N.a.2421/2019/A6, dated 14.03.2022 and quash the same as arbitrary illegal, incompetent and without jurisdiction and forbear the respondents from levying and collecting VAT from the petitioner and further direct the second respondent to refund the sum of Rs.2,05,000/-, which was wrongfully recovered by the second respondent from the petitioner without any valid reason being given to justify the same.) 1. The petitioner has filed this writ petition to quash the impugned order, dated 14.03.2022. 2. The contention of the petitioner is that the petitioner is in the business of manufacture of tobacco products and the sale of raw chewing tobacco from the year 1945. Chewing tobacco is made from different dried parts of the tobacco plant. The petitioner filed their monthly returns with the second respondent in the year 2008. On 30.09.2009, in its proceedings in R.C. 2116/07, B1, the second respondent wrongly classified chewing tobacco under Entry 69 of part C of the First Schedule to the Tamil Nadu Value Added Tax, 2006 and imposed a tax of 12.5% under the said entry. 3. As per Notification No.II(1)/CTR/52(a)/2007-G.O.No.146, dated 08.08.2007, which had been in effect from 01.04.2007, snuff and cheroot were exempted from levy of tax. This notification was subsequently amended by G.O.Ms.No.149, dated 12.10.2009, which exempted from levy of tax on chewing tobacco as well. This notification was subsequently cancelled on 12.07.2011, by Notification No.II(1)/CTR/12(R-1)/2011-G.O.No.75, dated 11.07.2011. Consequently, during the period between 01.04.2007 and 12.07.2011, there was exemption for tobacco products listed under the Tamil Nadu Value Added Tax Act, 2006. This being so, the second respondent issued an order on 13.09.2009, in the proceedings in R.C.2116/07, B1, directing the petitioner to pay the tax at the rate of 12.5% on the entire sale value of chewing tobacco, which amounts to Rs.14,51,460/-. 4. The Tamil Nadu Scented and Chewing Tobacco Manufacturer's Organization filed a writ petition in W.P.No.21237 of 2011 before this Court to quash the proceedings of the Assistant Commissioner in that matter and to restrain and injunct them from levying and collecting value added tax on chewing tobacco from the members of the petitioners for the sale effected from 01.04.2007 till 12.10.2009. Subsequent to the said order, dated 30.09.2009, the petitioner preferred revision petitions before the Joint Commissioner of Commercial Taxes, Trichy in TNVAT No.33743820078 for the assessment years 2007-2008 and 2008-2009 for the levy of taxes amounting to Rs.14,51,460/- on a reported turnover of Rs.1,16,11,680/- and Rs.14,17,625/- for both assessment years respectively. The revision petitions are admitted in R.P.Nos.5 and 40 of 2010. 5. The petitioner filed a rectification petition under Section 84 of the Tamil Nadu Value Added Tax before the Assessing Officer on 15.07.2021. The Assessment Officer failed to consider the rectification petition as well and proceeded to issue a demand notice, dated 14.03.2022 for payment of taxes. The Assessing Officer without intimation to the petitioner proceeded to serve an attachment notice upon the petitioner's bank account in State Bank of India, Thanjavur, after the Department recovered Rs.2,05,000/- from the bank account of the petitioner. The petitioner further submits that this Court in W.P(MD)No.18510 of 2021 quashed the impugned order, which is similar to the present case. He further submits that there was an exemption in favour of tobacco products listed under Tamil Nadu Value Added Tax Act. Further, the second respondent ought to have served prior notice before the attachment of petitioner’s bank account. Hence, filed this writ petition. 6. The learned Government Advocate for the respondents submits that the petitioner had wrongly classified the tobacco products under Entry 69 of Part C of the First Schedule of the Tamil Nadu Value Added Tax Act. Hence, this wrong classification has been found and for the transactions of tobacco products, the petitioner was imposed a tax of 12.5%. Thereafter, notice was issued to the petitioner calling upon to make the payment. The petitioner failed to do so. After giving sufficient opportunity to the petitioner, the attachment proceedings has been initiated. The petitioner was served with a demand notice on 14.03.2022. Thereafter, the petitioner belatedly sent a reply on 23.03.2022. On 25.03.2022, the transfer of Rs.2,05,000/- from the account of the petitioner has been made by the Department. Further, the petitioner filed a revision petitions in R.P.Nos.5 and 40 of 2010, which is pending before the Joint Commissioner of Commercial Taxes, Trichy. It would be appropriate for the petitioner to approach the Assessing Officer to dispose of the rectification petition and get orders on merits. Now, this petition is premature and sought for dismissal. 7. Further, the petitioner filed a revision petitions in R.P.Nos.5 and 40 of 2010, which is pending before the Joint Commissioner of Commercial Taxes, Trichy. It would be appropriate for the petitioner to approach the Assessing Officer to dispose of the rectification petition and get orders on merits. Now, this petition is premature and sought for dismissal. 7. Considering the submission and on perusal of the materials, it is seen that as per Notification No.II(1)/CTR/52(a)/2007-G.O.No.146, dated 08.08.2007, chewing tobacco was exempted from tax. By Notification No.II(1)/CTR/12(R-1)/2011-GO.No.75, dated 11.07.2011, chewing tobacco was brought under taxation. Following the same, notification has been issued to the petitioner informing that snuff and cheroot and chewing tobacco included in G.O.Ms.No.149, dated 12.10.2009 thereby, levying 12.5% tax. It is seen that from 01.04.2007 to 12.10.2009, chewing tobacco was exempted. The tobacco manufacturers association had filed W.P.No.21237 of 2011 and this Court by order, dated 15.09.2011, granted stay and thereby restrained the Commercial tax officials to levy Value Added Tax on chewing tobacco for sale effected from 01.04.2007 to 12.010.2009. Further, this Court in W.P(MD)No.18510 of 2021, dated 20.10.2021 quashed the consequent bank attachments pursuant to the demand notice on similar circumstances. In this case, the demand is for the year 2007-2008 and 2008-2009. According to the petitioner, it is the period exempted from tax for chewing tobacco. Admittedly, the revision petition in R.P.Nos.5 and 40 of 2010 is also pending before the Joint Commissioner of Commercial Taxes, Trichy. It would be appropriate for the second respondent to await the outcome of the proceedings before the Joint Commissioner of Commercial Taxes, Trichy. This Court in W.P.(MD).Nos.18440 and 18446 of 2021 directed the assessment authority to consider the rectification petition under Section 84 of the Tamil Nadu Value Added Tax. The petitioner filed a rectification petition on 23.03.2022 before the second respondent. The order is yet to be passed. This Court on more than one occasion quashed the demand of tax for chewing tobacco. 8. In view of the same, this Court finds that deduction of Rs.2,05,000/- from the petitioner’s State Bank account on 25.05.2022 is not proper. Hence, the said amount to be re-credited to the petitioner’s account. Further, the petitioner’s rectification petition to be considered by the assessing officer. 8. In view of the same, this Court finds that deduction of Rs.2,05,000/- from the petitioner’s State Bank account on 25.05.2022 is not proper. Hence, the said amount to be re-credited to the petitioner’s account. Further, the petitioner’s rectification petition to be considered by the assessing officer. The Commissioner of Commercial Taxes, Trichy is directed to consider and dispose of the R.P.Nos.5 and 40 of 2010 within a period of three months from the date of receipt of copy of this order and the Assessing Officer to conclude the rectification proceedings by then. In the meantime, no coercive action to be taken against the petitioner. The second respondent whether received the rectification petition under Section 84 of the Tamil Nadu Value Added Tax cannot be confirmed. Therefore, the petitioner is directed to submit a copy of the petition to the second respondent within a period of one week from the date of receipt of copy of this order. Thereafter, the authority to consider the petitioner's representation to dispose the same on merits. 9. With the above direction, the writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.