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

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 08.06.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.19184 of 2016 & W.M.P.No.16700 of 2016 1 M/s.A.S.M.Industries [ PETITIONER ] Rep.by its Proprietor Vs 1 The Commercial Tax Officer Gudiyatham (East) Assessment Circle Vellore District.

[ RESPONDENT ] Prayer: The Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of certiorarified mandamus to call for the records of the respondent and quash the assessment proceedings in TIN No.33634244756/ 2014-15 dated 29.04.2016 and direct the respondent to pass fresh orders by providing an opportunity of personal hearing as required under Section 22(4) of TNVAT Act and adopt the correct rate of tax 5% under TNVAT Act.

For Petitioner : Mr.C.Bakthasiromoni For Respondents : Mr.Manoharan Sundaram Additional Government Pleader

O R D E R

Heard Mr.C.Bakthasiromoni, learned Counsel appearing for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader accepting notice on behalf of the respondent and with the consent of learned counsel appearing on either side, this writ petition is taken up for final disposal.

2.The petitioner who is the registered dealer under the provisions of the Tamil Nadu Value Added Tax, 2006 (herein after referred to as 'TNVAT Act'), has filed this Writ Petition, challenging the order of assessment passed by the respondent dated 29.04.2016, in and by which, the respondent has confirmed the proposal in the notice dated 24.02.2016. On receipt of the notice, the petitioner submitted a representation dated 06.04.2016, requesting time to submit their reply, as the proprietor had been hospitalised. https://hcservices.ecourts.gov.in/hcservices/

3.However, it is not known as to whether the said representation dated 06.04.2016, was received by the respondent. Be that as it may, the challenge to the impugned order is on the ground that opportunity of personal hearing was not afforded to the petitioner. The present impugned order pertains to the year 2014-15. It appears that similar orders were passed for earlier year 2013-14 by an order dated 14.08.2015, which was challenged by the petitioner by filing a Writ Petition before the this Court in W.P.No.11900 of 2016. In the said Writ Petition, identical contention was raised stating that an opportunity of personal hearing was not granted. The Court accepted the submissions of the petitioner and by an order dated 31.03.2016, allowed the Writ Petition and set aside the order dated 14.08.2015 and directed the Assessing Officer to decide the matter afresh on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner.

4.The learned Additional Government Pleader (Tax), does not dispute the above facts. Furthermore, on a perusal of the impugned notice it is evident that no opportunity of personal hearing was granted.

5.In the light of the above, the Writ Petition is allowed, the impugned order is set aside and the petitioner is directed to file their objections to the notice dated 24.02.2016, within a period of two week from the date of receipt of a copy of this order, after which, the respondent shall afford an opportunity of hearing to the petitioner, consider the objections filed and the documents which may be produced by the petitioner and pass a speaking order on merits and in accordance with law, within a period of eight weeks from the date on which the personal hearing is concluded. No costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CS-II) //True Copy// Sub Assistant Registrar Rpa To 1 The Commercial Tax Officer Gudiyatham (East) Assessment Circle Vellore District.

1 cc to Mr.C.Bakthasiromani, Advocate, sr.31171 1 cc to Special Government Pleader, sr.30764 W.P.No.19184 of 2016 ivj co, kra 16.06.2016 https://hcservices.ecourts.gov.in/hcservices/