O R D E R

This Writ Petition has been filed for issuance of a Writ of Certiorari, to call for the respondent's proceedings in TIN:33083362019/2011-12 dated 07.03.2019 and quash the same.

2. A short point that arises for consideration in this Writ Petition is whether the impugned order passed by the respondent on 07.03.2019 can be said to have been passed within the limitation prescribed under Sections 27 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as “TNVAT Act, 2006”).

3. The facts of the case are that there was a deemed assessment in terms of proviso to Section 22(2) of the TNVAT Act, 2006 for the Assessment Year 2011-2012 on 31.10.2012.

4. The learned counsel for the petitioner submits that Section 27(1)

was amended in the year 2012 with effect from 19.06.2012. It is therefore submitted that the limitation as it stood prior to the aforesaid amendment would apply to the facts of the present case and therefore, notice issued on 10.10.2018 for revising the assessment was beyond the period of limitation and thus without jurisdiction.

5. The learned counsel for the petitioner submits that the respondent issued the said notice after the expiry of the limitation on