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TMI Blog2013 (5) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, to meet the ends of justice, this writ petition is disposed of, with a direction to the petitioner to file their objections to the revision notice within a period of 2 weeks from the date of receipt of a copy of this order, and if such objections are filed, the respondent shall proceed further in the matter and pass appropriate orders on merits and in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of four weeks from the date of receipt of such objections. - W.P.No.5534,5535,5536 of 2013 and M.P.Nos.1 and 2 of 2013 - - - Dated:- 1-4-2013 - V. Dhanapalan,J. For the Petitioner : Ms. R. Hemalatha For the Respondent : Mr. S. Kanmani Annamalai ORDER Heard Ms.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anes that are being used as an integral aid or accessory in the process of manufacture, are to be construed firmly as machinery or parts/accessories of machineries that are used in the specific industries. From the time of petitioner's business inception, the cranes have been classified only under the caption of 'Machinery' and statutory clarifications issued under section 28-A of the TNGST Act, have also recognised cranes only as machineries as succinctly setforth in the entries to the schedule and the clarifications issued under Section 28-A of the TNGST Act. (c) There was a Field Audit conducted at the business premises of the petitioner-company by the officials of the Enforcement Wing from 18.11.2009 to 20.11.2009 and a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not address each specific year separately, a request was made seeking for time up to 15.02.2013. The respondent herein has passed the impugned order making a revision of assessment by his proceedings in TIN No.33962000431/2006-2007, dated 01.02.2013 and the same is challenged in this writ petition on the ground that the impugned revision of assessment is arbitrary and is passed without hearing the other side, before confirming the proposal and therefore, the respondent has committed violation of the principles of natural justice. 4. On the above background of pleadings, the learned counsel for the petitioner submits that for the very same cause of action, which took place from 18.11.2009 to 20.11.2009, a statement was recorded from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010, thereafter, they kept quiet and the respondent issued a notice for revision of assessment on 10.01.2013, for the assessment years 2006-07, 2007-08 and 2008-09 under the TNVAT Act. The petitioner claims that this notice is only to the relief in respect of the Field Audit dated 20.11.2009, to which there was an earlier proposal notice, dated 15.06.2010, and they have filed reply on 28.06.2010, and for the very same purpose, the respondent has now proceeded with the present proposal of revision and proceeded further, by passing the impugned order, as there is no objection filed by the petitioner against the revision notice dated 10.01.2013. 8. The order in question dated 01.02.2013, is passed based on the statement of the Director of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the petitioner for the previous proposal was not considered. Though this position has been controverted by the learned Government Advocate (Tax) appearing for the respondent, stating that the petitioner, in their letter dated 19.01.2013 requested only time for hearing up to 15.02.2013, nothing has been filed by the petitioner in the form of objections or reply to the revision notice, dated 10.01.2013. 10. To examine the validity of the impugned order, it is seen that when there is an effective alternative remedy of appeal is available against the impugned order, the present writ petition is not maintainable. The petitioner raised a plea that when there was a proposal for revision of assessment, it is incumbent on the part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file his objections is another, which opportunity in this case is already given to the petitioner. In the interest of justice, if one more opportunity is given, the petitioner may put forth his plea in his objections, whereupon the respondent shall have every right to consider the same and decide the matter in accordance with law. 13. Therefore, to meet the ends of justice, this writ petition is disposed of, with a direction to the petitioner to file their objections to the revision notice dated 10.01.2013, within a period of two weeks from the date of receipt of a copy of this order, and if such objections are filed, the respondent shall proceed further in the matter and pass appropriate orders on merits and in accordance with law, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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