JUDGMENT :

The plaintiff in O.S.No.53 of 2008 on the file of the Principal District Judge, Thoothukudi, is the appellant herein.

2. The plaintiff is a partnership firm carrying on their business at Kaliyavoor, Srivaikuntam Taluk, Thoothukudi District. It was an assessee under the second defendant. The plaintiff's partnership accounts for the period from 1985-86 to 1993-94 were verified by the second defendant and an order of nil assessment was also made. However, a demand notice under form B-6 was sent calling upon the plaintiff to pay a sum of Rs.9,31,349/-. Questioning the same, the plaintiff filed O.P.No.407 of 2000 before the Tamilnadu Taxation Special Tribunal. The case of the plaintiff before the Tribunal was that the order reopening the assessments was not served on it. The said contention was controverted by the authorities who claimed that the assessment order was served on the plaintiff on 24.05.1999 itself. The Tribunal accepted the stand of the authorities and dismissed the O.P. Challenging the same, the plaintiff filed W.P.No.980 of 2001 before the Division Bench of the Madras High Court. While granting interim stay, the Hon'ble Division Bench vide order dated 19.04.2001