Madras High CourtWP/11900/2016disposed of

M/S.A.S.M.Industries, v. The Commercial Tax Officer,

2016-03-31Honourable Mr Justice M.Duraiswamy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 31.03.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.11900 of 2016 and W.M.P.No.10277 of 2016 M/s.A.S.M.Industries, rep by its Proprietor Velmurugan, No.103, Bazzar Street, Katpadi Taluk, Vellore District.

... Petitioner Vs.

Commercial Tax Officer, Gudiyatham (East) Assessment Circle, Vellore District.

... Respondent Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the respondent and to quash the assessment proceedings in TIN No.:33634244756/2013-14 dated 14.08.2015 and to direct the respondent to pass fresh orders by providing an opportunity of personal hearing as required under Section 22 (4) of the TNVAT Act.

For Petitioner : Mr.C.Baktha Siromoni For Respondent : Mr.Manoharan Sundaram, Additional Government Pleader (Tax)

O R D E R

The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records of the respondent in TIN No.:33634244756/2013-14 dated 14.08.2015 and to quash the same and to direct the respondent to pass fresh orders by providing an opportunity of personal hearing as required under Section 22 (4) of the TNVAT Act.

2.It is the case of the petitioner that the respondent had passed the impugned order without affording an opportunity of personal hearing, which is a mandatory provision under Section 22

(4) of the TNVAT Act.

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3.Mr.Manoharan Sundaram, learned Additional Government Pleader (Tax) taking notice for the respondent fairly submitted that since the petitioner was not given an opportunity of personal hearing, the impugned order can be set aside and the respondent may be directed to decide the matter afresh, after affording due opportunity of personal hearing to the petitioner. 4.Having regard to the submissions made by the learned counsel on either side, taking into consideration the fact that the respondent had not followed the mandatory provisions of Section 22 (4) of the Act, which is in violation of principles of natural justice, the impugned order is liable to be set aside. Accordingly, the impugned order is set aside and the matter is remanded to the respondent for fresh consideration. The respondent is directed to decide the matter afresh, on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner.

5.With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar va To The Commercial Tax Officer, Gudiyatham (East) Assessment Circle, Vellore District.

1 cc to Spl.Government Pleader,(Taxes) Sr. 20358 1 cc to Mr.C. Bakthasiromoni, Advocate, Sr. 21230 W.P.No.11900 of 2016 and W.M.P.No.10277 of 2016 AK (CO) kk 13/4 https://hcservices.ecourts.gov.in/hcservices/