9911796707
TMI Blog1997 (5) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is admitted and heard for final disposal. 2.. Heard learned counsel for the appellant and the Additional Government Pleader (Taxes). The contention of the learned counsel for the appellant is that the order of assessment has been passed without affording an opportunity whatsoever to the petitioner. Though the petitioner/appellant sought for supply of several records by way of letters referred to in the very order of assessment, these records were not supplied to the petitioner/appellant. However, the order of assessment came to be passed. As such, the petitioner/appellant had no opportunity to explain the circumstances. The Deputy Commercial Tax Officer also has stated in the course of his order thus: To a notice issued, the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed without affording an opportunity whatsoever to the assessee to put forth his case. 3.. The next question is as to the terms on which the order of assessment could be interfered with. As per the assessment order, the taxable turnover has been assessed to Rs. 3,04,04,375 and the tax has been assessed to Rs. 30,40,438 and a penalty 1 times the tax has been levied. If the appellant is driven to prefer an appeal against the order of assessment, therein also, the appellant could get the relief of remitting the matter to the assessing officer, as the assessment has been made without affording an opportunity. However, in the appeal the appellant would be required to deposit at least 25 per cent of the tax assessed. Under these ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the appeal, set aside the order dated March 4, 1997 passed by the learned single Judge and allow the Writ Petition No. 2941 of 1997 in the following terms: 1.. The order of assessment dated January 28, 1997 passed by the Deputy Commercial Tax Officer, Park Road Circle, Erode, in C.S.T. No. 400360/90-91 is quashed on condition that the appellant deposits 25 per cent of the tax assessed on or before March 31, 1997. 2.. On such deposit being made, the first respondent, viz., the Deputy Commercial Tax Officer, Park Road Circle, Erode, shall issue notice to the petitioner/appellant as to on what ground he wants to assess it. 3.. On such notice being served, it is open to the petitioner/appellant to put forth their objections and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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