JUDGMENT :

(Prayer: Appeal under Clause 15 of the Letters Patent to set aside the order dated 08.10.2020 made in W.P.No.172 of 2020.)

1. This appeal filed by the appellant/writ petitioner is directed against the order dated 08.10.2020, passed in W.P.No.172 of 2020.

2. Heard Mr. K.M. Malarmannan, learned counsel for the appellant/writ petitioner and Mr.Md. Shaffiq, learned Special Government Pleader for the first respondent/Department.

3. The appellant filed the said writ petition challenging the order of assessment dated 10.09.2015, passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006, for the assessment year 2014-15.

4. The appellant’s case is that he is not the Proprietor of M/s.Rajaram Lamp House and his father, Mr.Jodharam, was running the said business in Shop No.5, Kasi Chetty Street, Sowcarpet, Chennai-600 079.

5. The appellant would state that the place of business was inspected by the Officials of the Enforcement Wing on 15.10.2014, and certain defects were pointed out and the appellant’s father was directed to pay a sum of Rs.3,45,850/- towards tax in respect of the stock held by him in the shop during the inspection.

6. It is the further case of the appellant