M/S.Sri Kamatchiamman Yarn v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 25.07.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.25827 of 2016 & WMP Nos.22119 & 22120 of 2016 1 M/s.Sri Kamatchiamman Yarn Processing Rep. by its Partner - R.

Balasubramaniam Erode District.

[ PETITIONER ] Vs 1 The Commercial Tax Officer Bhavani, Erode District.

[ RESPONDENT ] Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for issuance of a Writ Of Certiorari to call for the records on the file of the respondent in its impugned proceedings made in TIN:33402942706/2014-15 dated 19.01.2016 in so far as the assessment made on the basis of web-report is concerned quash the same.

For Petitioner : Mr.S.Rajasekar For Respondents : Mr.S.Manokaran Sundaram Addl. Government Pleader

O R D E R

Heard Mr.S.Rajasekar, learned counsel for the petitioner and Mr.S.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondents. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for final disposal.

2.The petitioner who is a registered dealer under the provisions of the Tamilnadu Value Added Tax,2006 [TNVAT Act] has filed this Writ Petition, challenging the assessment order dated 19.01.2016, for the assessment year 2014-15. 3.Two issues are pointed by the learned counsel for the petitioner viz., (i) the impugned assessment order has been passed under section 22(4) of the TNVAT Act and (ii) without affording an opportunity of personal hearing to the petitioner.

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4.it is submitted by the learned counsel for the petitioner that though the petitioner did not give any objections, yet, the Statute mandates that an opportunity to be granted to the dealer. Further, it is submitted that part of the assessment has been completed based upon the web report obtained from the Department through the website, without furnishing copies thereof to the petitioner and without affording an opportunity.

5.The learned Additional Government Pleader pointed out that the order of assessment is dated 19.01.2016 and the petitioner has approached this Court belatedly. 6.Be that as it may, if there is any illegality in the order passed by the authority, the said order cannot be allowed to stand, even there is some delay in approaching the Court. That apart, it is clear that no opportunity or personal hearing was granted, which is mandatory. At this stage it would be useful to refer to the decision of this Court in the case of RAJAM OFFSET PRINTERS v. THE COMMERCIAL TAX OFFICER [1995 (8) M.T.C.R.55], wherein it was held that the pre-assessment notice did not indicate that an opportunity of personal hearing is available to the petitioner and going by the plain reading of Section 22(2) of the Act, providing opportunity of personal hearing to the person concerned is imperative.

7.In the light of the above, the Writ Petition is allowed, the assessment order is quashed and the matter is remanded to the respondent to redo the assessment afresh after affording an opportunity of personal hearing. No costs. Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar rpa To The Commercial Tax Officer Bhavani, Erode District.

+ 1 cc to Special Government Pleader Sr.42003 W.P.No.25827 of 2016 BVR(CO) Eu 10.08.16 https://hcservices.ecourts.gov.in/hcservices/