2006 (3) TMI 711 - HC - VAT and Sales Tax

Summary

Issues:
1. Opportunity for cross-examination of witnesses.
2. Validity of assessment order on a deceased dealer.

Opportunity for cross-examination of witnesses:
The writ petitions sought a writ of certiorari to quash the sales tax assessment orders and direct the respondent to provide an opportunity for cross-examination of third parties. The court considered the ground that the petitioner should have been given a chance to cross-examine a witness whose statement was relied upon by the department. The court found that this opportunity was not provided, leading to the impugned orders being set aside. The matters were remanded back to the respondent for fresh consideration, with a specific direction to allow the petitioner to cross-examine the witnesses and pass orders in accordance with the law.

Validity of assessment order on a deceased dealer:
The petitioner's counsel argued that the assessment order was invalid as it was made in the name of a deceased dealer without following the provisions of the Tamil Nadu General Sales Tax Act, 1959. Citing a previous judgment, the counsel emphasized that an assessment on a deceased dealer without complying with the legal requirements is not valid. The court directed the respondent to issue a notice to the legal representative of the deceased dealer as per the provisions of the Act and pass orders accordingly. Based on the legal principles established by the division Bench of the court, the impugned order was set aside on this ground as well.

In conclusion, the court disposed of the writ petitions with the directions provided for cross-examination of witnesses and addressing the validity of the assessment order on the deceased dealer. No costs were awarded, and the connected matters were closed as a result of the judgment.