A.S.Venkatachalamoorthy. J.

1. The prayer that is sought for in this Writ Petition is to call for the records relating to the Order dated 25.3.1999 passed by the 5th respondent/Tribunal in T.P. No.3091 of 1997 read with the Order dated 27.9.1990 in TNGST No.584757 of 1989-90 issued by the 3rd respondent and quash the same and consequently direct the respondents to pass orders on merits after giving an opportunity of hearing to the petitioner in accordance with law.

2. The brief facts are as follows:-

The petitioner/Society is registered under the Pondicherry Co-operative Societies Act with its registered office at Pondicherry. The Society serves food and drinks to its customers. During 198990 the annual turnover was roughly about Rs.98 lakhs. The 4th respondent herein passed the assessment order dated 27.9.1990 in form No.19 for the assessment year 1989-90. A penalty under Section 12 (5) (iii) to the extent of Rs. 3,58,537 was also levied. On 5.11.1990, the petitioner addressed the Appellate Assistant Commissioner, Commercial Taxes, Cuddalore, requesting him to instruct the Deputy Commercial Tax Officer to withhold the Assessment orders and further action to recover the