Tmt.K.Latha v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.04.2016

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.Nos.2658 and 2659 of 2016 WMP Nos.2208 to 2211 of 2016 Tmt.K. Latha ..... Petitioner in both the writ petitions v.

The Commercial Tax Officer, Vandavasi - 604 408 Tiruvannamalai District... Respondent in both the writ petitions Writ Petitions filed under Article 226 of the Constitution of India to issue Writs of Certiorari to call for the records on the file of the first respondent in his impugned proceedings made in TIN Nos.33304602431/2011-12 and . 33304602431/2012-13 dated 30.11.2015 in so far as it levied penalty under Section 22(5) of the TNVATAct, 2006 and quash the same.

For Petitioner : Ms.R. Hemalatha For Respondent : Mr.S. Manoharan Sundaram AGP COMMON ORDER The petitioner has filed the above writ petitions to issue writs of Certiorari to call for the records on the file of the first respondent in his impugned proceedings made in TIN Nos.33304602431/2011-12 and .33304602431/2012-13 dated 30.11.2015 in so far as it levied penalty under Section 22(5) of the TNVATAct, 2006 and quash the same.

2. It is the case of the petitioner that without affording an opportunity of personal hearing, the respondent had passed the impugned order, which is violative of principles of natural justice.

3.

Mr.S. Manoharan Sundaram, learned Additional Government Pleader, taking notice for the respondent, submitted that since the mandatory provision of personal hearing was not given to the petitioner, the impugned orders may be set aside and the respondent may be directed to decide the matter afresh. https://hcservices.ecourts.gov.in/hcservices/

4. Having regard to the submissions made by the learned counsel on either side and taking note of the fact that the respondent had passed the impugned orders without affording due opportunity of personal hearing to the petitioner, the impugned orders dated 30.11.2015 are liable to be set aside and accordingly they are set aside and the matters are remanded to the respondent for fresh consideration. The respondent is directed to decide the matter afresh, after affording an opportunity of personal hearing to the petitioner, on merits and in accordance with law. With this observation, both the writ petitions are disposed of. No costs. Consequently, connected Mps are closed.

sr s/d- Assistant Registrar(CS-III) True Copy Sub-Assistant Registrar To The Commercial Tax Officer, Vandavasi - 604 408 Tiruvannamalai District mp(co) prk20/4 W.P.Nos.2658 and 2659 of 2016 https://hcservices.ecourts.gov.in/hcservices/