Tvl.Radha Madan Mohan v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:11.03.2015

CORAM

The Honourable MR. JUSTICE M.DURAISWAMY W.P.Nos.6864 and 6865 of 2015 and M.P.Nos.1 of 2015 Tvl.Radha Madan Mohan Bricks ... Petitioner in both Wps.

rep. by its Partner K.Nagarajan NO.1/1 Bharathiyar Street Subramania Nagar Salem 636 005 Vs The Commercial Tax Officer Suramangalam Assessment Circle Salem ... Respondent in both Wps.

Writ Petitions filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari to call for the records on the files of the respondent in TIN.33662804144/2011-12 and 2012-2013 respectfully dated 16.2.2015 received on 20.2.2015 and quash the same as being contrary to the principles of natural justice and that of the principle laid down by this Honourable court in the judgment reported in (2007) 295 ITR 303 (Mad) (V.Selladurai Vs. Chief Commissioner of Income-Tax (OSD) and another) and further direct the respondent to pass order afresh in accordance with law For Petitioner : Mr.R.Senniappan For Respondent : Mr.Cibi Vishnu, AGP(T) C O M M O N O R D E R Mr.Cibi Vishnu, learned Additional Government Pleader(T) takes notice for the respondent.

2. By consent of both the counsels, the writ petitions are taken up for final hearing at the admission stage.

3. The above writ petitions have been filed by the petitioner to issue a writ of certiorari to call for the records of the respondent dated 16.2.2015 and to quash the same, as being contrary to the principles of natural justice and further direct the respondent to pass orders afresh in accordance with law. https://hcservices.ecourts.gov.in/hcservices/

4. The only point raised by the petitioner is that the respondent has not given personal hearing as contemplated under Section 22(4) of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as "the Act") and therefore, the orders are liable to be set aside.

5. It is settled position that provisions of Section 22(4) of the Act is mandatory in nature. Therefore, the respondent should have afforded an opportunity of personal hearing to the petitioner.

6. In these circumstances, the impugned orders dated 16.02.2015 passed by the respondent are set aside and the matter is remanded to the respondent for fresh consideration, after giving an opportunity of personal hearing to the petitioner, as contemplated under Section 22(4) of the Act. It is made clear that a representative of the petitioner shall appear before the respondent in person on 15.04.2015 and the petitioner is also at liberty to file its objections before the respondent.

With the above observations, the writ petitions are allowed. No costs. Connected miscellaneous petitions are closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar RG To The Commercial Tax Officer Suramangalam Assessment Circle Salem.

+1cc to Mr.R.Senniappan, Advocate, S.R.No.13755 +1cc to the Special Government Pleader, S.R.No.13875 W.P.Nos.6864 and 6865 of 2015 TEJ(CO) CA(13/03/2015) https://hcservices.ecourts.gov.in/hcservices/