1996 (3) TMI 498

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..... 6, for his place of business at No. 19-H/1, Kollampattarai Street, Kulithalai, owned by one Mr. Narayanasamy Chettiar. By a notice dated April 26, 1995, issued by the Deputy Commercial Tax Officer, Kulithalai, the petitioner was informed that he has stopped doing business, he has not submitted his books of accounts for verification for the years 1992-93 and 1993-94 and that he has vacated the buil .....

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..... r, submitted as follows: The respondent cannot conduct an enquiry, examine the witnesses behind the back of the petitioner and rely on the statements so recorded without affording the petitioner an opportunity to impeach the correctness of the above statement. The petitioner was not given details of the enquiry, who were the persons that were examined, the contents of the statement of the owner .....

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..... pugned order dated June 12, 1995, is set aside. It is open to the respondent to pass fresh orders in accordance with law and after affording a fair and reasonable opportunity to the petitioner. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 5th d .....

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