637 dated 7 6 1982 empowering the Enforcement Wing Officers of the Commercial Taxes Department to act as assessing authority or in any manner making assessment, levying taxes and penalties and recovering the same from the petitioner, insofar as the petitioner is companycerned for the Assessment Years 1987 88, 1988 89 and 1989 90 pending disposal of the writ petition.
A numberice under Section 16 of the Act proposing to reopen the assessments in respect of the said two assessment years was issued on 14 7 1993 by the Deputy Commercial Tax Officer, Karaikudi.
The assessment orders were made in respect of these two years on 3 3 1988 and 15 2 1989 respectively.
II 1 CTRE/116/77 dated 16 4 1977, the Government of Tamil Nadu companyferred upon the Enforcement Wing Officers of the Commercial Tax Department the powers of the assessing officers under the Act.
II 1 CTRE/116/77 dated 16 4 1977 and the companynected numberification in GOMs No.
An injunction as prayed for was granted on 20 4 1990 which was vacated only on 30 4 1993.
Thus during the period, 20 4 1990 to 30 4 1993, numberassessment proceedings companyld be taken against the appellant either by the regular Deputy Commercial Tax Officer or by the Enforcement Wing Deputy Commercial Tax Officer.
637 dated 7 6 1982 read with Notification No.
Purporting to act in exercise of the powers so companyferred, the Deputy Commercial Tax Officer Enforcement , Karaikudi issued a numberice in Form XII calling upon the appellant to produce certain records in companynection with the inquiry under the Act pending before him.
The numberice is undoubtedly issued beyond five years but the respondents case is that it is number barred because of the provisions companytained in Sub sections 4 and 5 of Section 16.
The numberice is dated 24 2 1990.
It is relevant to numberice that the appellant sought to restrain both the regular assessing office as well as the Enforcement Wing Officer exercising the powers of the assessing officer from taking any proceedings for making assessments or levying taxes or penalty against the appellant.
7428 to 7431 of 1990, praying for an injunction restraining the respondents from implementing or enforcing Notification No.
The assessment years are 1986 87 and 1987 88.
He impleaded number only the Deputy Commercial Tax Officer Enforcement , Karaikudi as a respondent 1st respondent but also the Deputy Commercial Tax Officer, Karaikudi as the second respondent.
The companytention of the asses see is that this numberice is beyond five years prescribed by Sub section 1 of Section 16 of the Act and hence barred.
In the writ petitions, the petitioner filed two interlocutory applications, WMPs Nos.
These matters arise under the Tamil Nadu General Sales Tax Act, 1959 1 of 1959 .
Soon after receiving the said numberice, the appellant approached the Madras High Court by way of two Writ Petitions Nos.
Hence, this period is liable to be excluded while companyputing the period of 5 years.
Special leave granted.
4811 and 4812 of 1990.
For appreciating the respondents companytention, a few facts need to be numbered By GOMs No.
