2008 (2) TMI 845 - HC - VAT and Sales Tax

Summary

Issues involved: Appeal filed beyond prescribed time u/s Tamil Nadu General Sales Tax Act, violation of natural justice in assessment order.

Appeal filed beyond prescribed time: The petitioner's appeal against the assessment order was dismissed as not maintainable since it was filed beyond the time prescribed under the Tamil Nadu General Sales Tax Act, 1959 and beyond the power of the appellate authority to condone the delay. The petitioner sought relief under article 226 of the Constitution of India, citing instances where the High Court had interfered with orders even when an alternate remedy was not availed. The Division Bench had dismissed a similar writ petition on the ground of delay, but in other cases, the court had interfered with the original order of assessment itself. The petitioner's appeal was dismissed due to delay, but the High Court set aside the impugned order, directing the assessing authority to proceed and finalize the assessment after giving a reasonable opportunity to the petitioner.

Violation of natural justice in assessment order: The petitioner contended that the assessment order violated the basic principles of natural justice as no notice was served on the petitioner, depriving them of a reasonable opportunity to be heard. In light of this, the High Court set aside the impugned order and directed the assessing authority to proceed with the assessment after providing a proper opportunity to the petitioner. The court emphasized the importance of adhering to natural justice principles in such proceedings.

Conclusion: The High Court allowed the writ petition, setting aside the assessment order due to the violation of natural justice and lack of opportunity for the petitioner. The assessing authority was directed to finalize the assessment in accordance with the law after providing the petitioner with a fair opportunity. The court disposed of the writ petition with no costs, closing the connected miscellaneous petitions.