9911796707
TMI Blog2010 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ar District, the second respondent herein, for fresh consideration, in accordance with law. The second respondent is directed to provide an opportunity of personal hearing before passing a final order. The said exercise shall be completed within a period of two months from the date of receipt of a copy of this order X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated April 20, 2001, wherein at paragraph No. 2 of the circular, instructions have been issued to the effect that the assessing officer should give reasonable time to the dealers according to the circumstances of the case, to file their objections and if any assessee seeks for personal hearing, the assessing officer is bound to provide the same. In support of his contention, learned counsel placed reliance on the Division Bench judgment of this court in SRC Projects Private Limited, Salem v. Commissioner of Commercial Taxes, Chennai reported in [2010] 33 VST 333; [2008-09] 14 TNCTJ 220. The Deputy Commercial Tax Officer-3, Virudhunagar District, the second respondent herein, has filed a detailed counter justifying the impugned demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Taxes, Chepauk, Chennai 600 005 Ref. Acts Cell-VJ/13134/2001 Dated April 20, 2001 CIRCULAR Sub: Assessment-Best of judgment assessment-Procedures for making best judgment assessmentCertain guidelines-Issued-Reg. Ref: This office circular in Acts Cell-VI/3 7801/99 dated August 25, 1999. "2. Fair opportunity is to be given to the assessee and judicial consideration given to the representations, evidences and materials furnished by him. But personal hearing need not be given unless the statute requires it, (e.g., section 22(2)) or the assessee asks for it." Considering the scope of the circular in revision of assessment under section 16(1)(a) of the TNGST Act, 1959 a Division Bench of this court in a judgment reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also, cannot be countenanced in law. It is well-settled that existence of an alternative remedy would not oust the jurisdiction of this court to entertain a writ petition, where there is a violation of principles of natural justice. The said issue has also been considered by the Division Bench at paragraph Nos. 24 and 25, which are extracted (pages 341 and 342 of 33 VST): "24. It is well-settled that the existence of an alternative remedy does not oust the jurisdiction of a writ court under article 226 of the Constitution. Such jurisdiction is plenary in nature. But the existence of alternative remedy operates as an automatic restrain on the discretion of the writ court in the exercise of its jurisdiction. But law in this aspect is w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s expressed in the said judgment."
Inasmuch as the right of an assessee is protected under the circular, and following the above Division Bench judgment of this court, the impugned order, dated July 30, 2007, is set aside and the matter is remitted back to the Deputy Commercial Tax Officer-3, Virudhunagar District, the second respondent herein, for fresh consideration, in accordance with law. The second respondent is directed to provide an opportunity of personal hearing before passing a final order. The said exercise shall be completed within a period of two months from the date of receipt of a copy of this order. Accordingly, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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