TNGST Act, 1959: Matter covered by certificate of settlement shall cannot be re-opened

Sree Kumaran Thanga Maligai Vs. Deputy Commissioner (CT) (Madras High Court) Heard Mr. M.Md.Ibrahim Ali, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate appearing for the respondents. 2. The petitioner has filed this writ petition challenging a notice issued by the 2nd respondent proposing to revise the assessment for the year 1996-1997 under the Tamil Nadu General Sales Tax Act, 1959 by invoking his powers under Section 55 of the Act. As against the assessment made for the said year, by order dated 31.08.1999, the petitioner preferred an appeal before the ...