Tvl.Sree Chakra Enterprises v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.07.2017

CORAM:

THE HONOURABLE MR. JUSTICE T.S.SIVAGNANAM W.P.Nos.1416 to 1420 of 2017 and W.M.P.Nos.1354 to 1358 of 2017 Tvl.Sree Chakra Enterprises Rep by its Proprietor A.P. Chelvam No. 6/21 Gandhi Street Jagannatha Nagar Arumbakkam Chennai 106 ..Petitioner in all writ petition Vs The Commercial Tax Officer Arumbakkam Assessment Circle, Chennai 102 .. Respondent in all Wps Prayer:- Writ Petitions filed under Article 226 of the Constitution of India praying for issuance of a Writs of certiorari calling for the records on the files of the respondent in Rc. No. 365/2016/A4 (2010-2011)(2011-2012) (20122013) (2013-2014) (2014-2105) respectively dt 9.1.2017 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice and also contrary to that of the principle laid down by this Honourable Court in the Judgment Reported in (2006) 146 STC 642 (Madras Granites (P) Ltd. Vs. Commercial Tax Officer Arisipalayam Circle Salem and another) For Petitioner :

Mr.R.Senniappan For Respondent :

Mr.S.Kanmani Annamalai, AGP COMMON ORDER Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. With the consent on either side, the writ petitions are taken up for disposal.

2. The petitioner, who is an unregisered dealer is before this Court for the second time, virtually on the same cause of action. Earlier, the petitioner challenged the orders dated 14.10.2016, which are the orders of assessment passed against the petitioner for the assessment years 2010-11 to 2014-15 in W.P.Nos.44062 to 44066 of 2016. The petitioner contended that opportunity was not granted to them and there has been violation of principles of natural justice and the pre-revision notices were not served on the petitioner, but stated to be affixed in the construction site, where the petitioner was carrying on certain construction work.

3. The above said writ petitions were disposed of by a common order dated 22.12.2016 directing that fresh opportunity of personal hearing could be granted to the petitioner or his authorised representative and fresh orders be passed. To be noted that, the earlier orders of assessment dated 14.10.2016 were not set aside nor there was any direction to issue a fresh show cause notice to appear for personal hearing being granted, as the case of the petitioner itself was that they did not receive the pre revision notices. Thus, when the impugned notices were issued by the respondent on 19.01.2017, fixing the date for personal hearing, the petitioner once again is before this Court stating that he does not have adequate opportunity to putforth his objection.

4. In the light of the procedural error committed by the respondent, the impugned notices are required to be interfered with. Accordingly, the writ petitions are allowed and the impugned orders are set aside. As a consequence, the earlier assessment orders dated 14.10.2016 are also set aside and the respondent is directed to issue fresh notices on the lines of 31.08.2016 notice, within 7 days from the date of receipt of a copy of this order, giving 15 days time for the petitioner to submit his objection and on receipt of the objection, the respondent shall fix the date for personal hearing and re-do the assessment in accordance with law.

No costs. Connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar rg

To The Commercial Tax Officer Arumbakkam Assessment Circle Chennai 102 +1cc to Special Govt. Pleader, S.R.No.47311 W.P.Nos.1416 to 1420 of 2017 NM(CO) CS/17/07/17