1997 (3) TMI 581

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..... y the Revenue against the common order of a learned single Judge of this Court dated December 13, 1990 in W.P. Nos. 12100, 12101, 12102 and 12103 of 1989, which are being challenged in Writ Appeal Nos. 1172 to 1175 of 1992 respectively. The four writ petitions related to two assessment years, of which two each pertaining to the levy under the Tamil Nadu General Sales Tax Act, 1959 and the other tw .....

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..... arned Government Advocate (Taxes) Mr. T. Mathi, for the appellants and Mr. C. Natarajan, learned Senior Counsel, for the respondent/ assessee. The learned Government Advocate (Taxes) with great care and strenuous efforts, contended that the order of the learned single Judge proceeding on the footing that there was a denial of opportunity or that the assessee should be given a further opportunity, .....

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..... t of the normal procedure that was used to be adopted in such a case, and that the discretion exercised by the learned single Judge could not be said to have been so erroneously exercised as to warrant interference in our hands. 4.. We have carefully considered the submissions of the learned counsel appearing on either side. We have been taken through the order of the learned Judge and other rele .....

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..... e face value and that it is for the assessee to see that the provisions are complied with and accounts are produced at the proper time to avoid such embarrassing situation, the learned Judge thought fit on the facts and circumstances of the case that the petitioners must be given an opportunity to produce their accounts and satisfy the authorities about the correctness of their returns. We are als .....

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..... taken into account all these aspects to grant a relief in the nature of a further opportunity only to enable the assessee to produce their accounts and other records, with a direction to the authorities to redo the assessment, we see no error, at any rate patent error of law, warranting our interference. The appeals, therefore, fail and shall stand dismissed. No costs. Appeals dismissed.
Cas .....

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