9911796707
TMI Blog2011 (8) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER The petitioner has approached this court, with a prayer, for issuance of a writ, in the nature of certiorari, to quash the order of assessment, dated February 23, 2007, being in violation of principles of natural justice, and also contrary to second proviso to section 3(2), and section 16 of the Tamil Nadu General Sales Tax Act, 1959. The petitioner is dealer in hides and skins. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, revised the assessment, without giving an opportunity of hearing to the petitioner or supplying the materials, on the basis of which the assessment was revised. In support of this prayer, the learned counsel for the petitioner placed reliance on the judgment of this court in W.P.No. 198 of 2006 (Rainbow Leathers, rep, by Proprietor Noor Mohamed v. Deputy Commercial Tax Officer II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only the First Schedule goods can be made liable under the proviso clause to section 3(2) of the Act, which enables the assessing officer to levy tax on the earliest of the successive dealer, the impugned order has been passed mechanically without considering such reply. When a specific plea has been raised by the petitioner, the order passed by the respondent without considering the same is not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs to stand. The impugned order of the respondent, dated November 15, 2005 is set aside and the writ petition is allowed. However, it is open to the respondent to consider the objections of the petitioner and pass fresh orders after considering the objections. 8. At this juncture, the learned counsel for the petitioner submits that the third party records have been relied upon by the respondent w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarely covered by the decision of this court, as the assessment order in the case of petitioner also has been revised, in violation of provision of the Act, and principle of natural justice. Consequently, the writ petition is allowed, the impugned order of revised assessment is ordered to be set aside, with liberty to the respondent to pass fresh orders, after complying with the principles of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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