9911796707
TMI Blog2009 (1) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... me has been communicated to the second respondent and his subordinate officers, viz., respondents 3 and 4. The fourth respondent instead of awaiting the decision to be taken by the competent authority, without taking prior permission from respondents 1 and 2, has proceeded and passed the impugned assessment orders and the consequential demand notice without affording opportunity to the petitioner. Therefore, the said order passed and the demand notice issued are liable to vitiate for non-compliance with the principles of natural justice. Thus assessment order and the demand notice are set aside and the matter is remanded to respondents 2 and 4 to take appropriate decision in accordance with law. - Writ Petition No. 10585 of 2008 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 100 per cent exemption of entertainment tax accorded by him on October 5, 2007 and communicated the same to the second respondent on December 20, 2007. Based on the said communication, the second respondent has passed the impugned order/communication dated January 30, 2008, vide annexure C, directing to collect the entertainment tax in respect of the film Krishna from all theatres wherever it has been screened as well as is being screened, as if the tax exemption certificate has already been withdrawn or cancelled and to submit a report regarding the same within fifteen days. Be that as it may, the third respondent has requested the second respondent by his communication dated February 23, 2008 not to collect the taxes for the time be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents 1 and 2, has proceeded and passed the impugned assessment orders and the consequential demand notice without affording opportunity to the petitioner. Therefore, the said order passed and the demand notice issued are liable to vitiate for non-compliance with the principles of natural justice. Therefore, without going further into the merits and demerits of this case, it would suffice for this court, if the communication, assessment order and the demand notice are set aside and the matter is remanded to respondents 2 and 4 to take appropriate decision in accordance with law. Having regard to the facts and circumstances of the case, as stated above, the writ petition filed by the petitioner stands disposed of as follows: (i) The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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