S. Manikumar, J.

1. Challenge in this writ appeal is to an order made in W.P.No.24657 of 2017, by which the writ Court, while disposing of the writ petition, filed challenging the garnishee order dated 31.08.2017, issued by Deputy Commissioner (CT-1), Large Tax Payers Unit, Chennai, granted liberty to M/s.EMPEE Distilleries Limited, rep. by its Chairman, 1st respondent herein, to pay the arrears of tax together with applicable interest, in five equal monthly installments, as hereunder

".... The first of such instalment shall be paid on or before 25.9.2017 and all the subsequent instalments shall be paid on 25th of every succeeding month. Subject to compliance of the above condition, the third respondent is directed to kept in abeyance the impugned Form U notice/garnishee order. If the petitioner fails to pay any one of the instalments within the time stipulated by this Court, the impugned Form U notice/garnishee order will stand automatically revived without any further reference to this Court. On the petitioner clearing the entire arrears along with interest as per the time frame fixed by this Court, the third respondent shall lift the order of attachment/garnishee order.."

2. Short facts leading to the appeal are as hereunder:

Respondent, is a company incorporated under the Indian Companies Act, 1956, engaged in the business of manufacture of sale of Indian Make Foreign Liquor, duly licenced by Government of Tamilnadu and supplier to Tamilnadu State Marketing Corporation (TASMAC), Chennai, 2nd respondent herein. According to the respondent company, which has been licenced to manufacture 4,19,400 cases of liquour per month has engaged about 750 workers, besides 3000 on contract basis. It is the case of the respondent that though there is increase in the cost of the manufacture of liquour, transport charges, electricity consumption charges, the purchase price of Indian Made Liquour, fixed in November 2007, revised after seven years on 01.11.2014, has not been enhanced. According to the respondent, sales turn over was about 75 crores per month, which includes excess duty and VAT at 58%, under Section 21 of the Tamilnadu Value Added Tax Act, 2006.

3. As per Rule 7 of the Tamilnadu Value Added Tax Rules, 2007, a registered dealer, whose turn over in the preceding year is above Rs.200 Crores, the dealer shall file a return on or before 14th of the succeeding month, to the assessing authority in whose jurisdiction, the principal place of business or head office is located and the return shall be accompanied by proof of payment of tax. In the event of delay in payment of tax, penal interest at 2% per mensum is levied.

4. Before the writ Court, respondent has submitted that due to increase in production cost, on the one hand and selling price remaining static for a considerable period, respondent has suffered financial crisis, leading to the delay in payment of tax on the date of filing of the returns. The respondent had faced such difficulty in the months of February, March also. Having regard to the above said reasons, the respondent could not remit the tax, within the time as provided therefore, in the rules.

5. In the supporting affidavit to the writ petition, respondent has further contended that under the sales tax return for the month of March 2017, the respondent was liable to pay Rs.32,63,17,472/- (Rupees thirty two crores sixty three lakhs seventeen thousand four hundred seventy two only) and interest for the month of March 2017. The respondent could not pay the same, on account of the above factors. However, the Deputy Commissioner (CT) Large Tax Payer's Unit, the 3rd appellant, within three days of the date of filing the return, without providing a reasonable time to the respondent issued a notice dated 19.04.2017 under Rule 9(4) of the Tamilnadu Value Added Tax Act, 2006 to Tamilnadu State Marketing Corporation,