(1.) The appellant has filed this Writ Appeal challenging the order of the learned Single Judge made in W.P.No.499 of 2008, dated 23.01.2008. The assessee has filed the writ petition challenging the order dated 21.08.2007 of the respondent levying penalty under Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act (hereinafter referred to as "the Act").
(2.) According to the appellant, the assessment order for the assessment year 2001-2002 was passed in respect of the appellant by the respondent on 30.04.2004. Subsequently, there was an inspection by the officials of the Central Excise Department and a show cause notice was issued. Based on the show cause notice dated 17.01.2005 issued by the Central Excise Authorities, the respondent herein issued a pre-revision notice dated 30.05.2007 under the Act. As far as the notice regarding the excise department, the petitioner approached the Central Excise Settlement Commission and as per Section 32 F(7) of the Central Excise Act, 1944 the interest and penalty was substantially reduced.
(3.) The appellant would mainly contend that even though he has got appeal right, he has challenged the assessment order by way of writ petition on the ground that as per amended Act under Section 16(1), the words were substituted as follows "five years from the date of order of the final assessment by the assessing authority". Therefore, his contention is that since the amendment came into force only with effect from 01.07.2002, as per the then existing laws, the revised order should have been passed any time within five years from the expiry of the year to which the tax relates and should not have invoked the amended Act stating five years from the date of order. Hence, without availing the appeal remedy, the appellant challenged the order by way of writ petition.