The Commercial Tax Officer [ Respondent ] Attur (Town) Assessment Circle Attur v. Chief Commissioner Ofincome Tax (Osd) And Another) And Further Direct The Respondent Topass Order Afresh In Accordance With Section 22(4) Of The Tnvat Act2006

1 Tvl.P.S.N.Hardwares [ PETITIONER ] Rep by its Proprietor 1 The Commercial Tax Officer [ RESPONDENT ] Attur (Town) Assessment Circle Attur. Prayer: The Writ Petition is filed under Article 226 of theConstitution of India, seeking for a Writ of CertioirarifiedMandamus to call for the records on the files of the respondent inTIN.33723141380/2009-10 dt 1.9.2014 and quash the same as beingcontrary to the principles of natural justice and that of theprinciple laid down by this Court in the judgment reported in(2007) 295 ITR 303 (Mad) (V.Selladurai Vs. Chief Commissioner ofIncome Tax (OSD) and another) and further direct the respondent topass order afresh in accordance with Section 22(4) of the TNVAT Act2006. For Petitioner : Mr.R.Senniappan For Respondents : Mr.V.Haribabu Additional Govt.Pleader Heard Mr.R.Senniappan, learned Counsel appearing for thepetitioner and Mr.V.Haribabu, learned Additional Government Pleaderappearing on behalf of the respondent and with the consent oflearned counsel appearing on either side, the Writ Petition istaken up for final disposal. 2.The petitioner who is a registered dealer under theprovisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act],has filed this Writ Petition, challenging the order of assessmentdated 01.09.2014, for the assessment year 2009-10. 3.The petitioner has challenged the impugned order on theground of violation of principles of natural justice. https://hcservices.ecourts.gov.in/hcservices/ 4.The said contention is outrightly be rejected for the simplereason that the petitioner did not file any objection to the Pre-Revision Notice. Therefore, the petitioner cannot complain thatthe order has been passed in violation of principles of naturaljustice. 5.The learned counsel for the petitioner submitted that thepetitioner may be granted one more opportunity to appear before theauthority and place all the materials. 6.However, considering the fact that the petitioner failed tofile objections at the first instance, this Court would imposecondition on the petitioner to avail an opportunity. 7.Accordingly, the petitioner is directed to pay 15% of thetax, as quantified and demanded in the impugned assessment orderdated 01.09.2014, within a period of three weeks from the date ofreceipt of a coy of this order. If such amount is remitted to therespondent, then the petitioner will be entitled to treat theimpugned proceedings as a show cause notice and submit theirobjections within a period of two weeks therefrom, after which therespondent shall consider the petitioner's objection and afteraffording an opportunity of personal hearing, proceed to completethe assessment in accordance with law. The Writ Petition is dismissed with the above observations.No costs. Consequently, connected Miscellaneous Petition is closed. Sd/- Asst.Registrar /true copy/ To Sub Asst. Registrar 1 The Commercial Tax Officer Attur (Town) Assessment Circle Attur. +1 cc to Mr.R.Senniappan, Advocate,sr.40550 +1 cc to Govt.Pleader,sr.40750. lrs(co)krd 5/8