4.The learned counsel for the petitioner submits that the Assistant Commissioner (CT) (FAC), Thallakulam Assessment Circle, Madurai, vide R.O.C.No.774/2011, dated 31.01.2012, verified the records in respect of Tvl.Ramky Infrastructure Ltd., Sriperumpudur Assessment Circle, for the year 2008-2009 and recorded petitioner/Corporation paid an amount of Rs.81,58,54,917/- to the said dealer and deducted tax at source to the tune of Rs.29,10,748/instead of Rs.3,26,34,197/- in respect of contract work. This was not reported to the Commercial Tax Officer, Thallakulam. The petitioner produced Form – S 'No Due Certificate' in respect of contract works to Tvl.Ramky Infrastructure Ltd., confirming that a sum of Rs.1,34,47,755/- paid by the said Company to the second respondent for the work carried out in the year 2009-2010. Further, the the second respondent informed the same to the first respondent vide his communication in Rc.No.1325/2016/A3, dated 04.04.2022. The third respondent failed to consider the proceedings of the second respondent, dated 18.12.2018, informing first respondent that Tvl.Ramy Infrastructure Ltd., has paid the tax of sum of Rs.1,34,47,755/- during the period from 21.09.2009 to 18.04.2010. The Ledger and other particulars have been furnished. This was looked and considered by the respondents 1 to 3, instead the third
