9911796707
TMI Blog2011 (10) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2006 and also under the provisions of the Tamil Nadu General Sales Tax Act, 1959. The case of the petitioner is that for the assessment year 2000-01, it had reported a total and taxable turnover of ₹ 1,77,02,273 and ₹ 1,09,742, respectively. According to the learned counsel for the petitioner, by proceedings dated March 3, 2003, an assessment order had been passed and the petitioner had also paid the tax due. However, by proceedings dated March 29, 2006, a pre-revision notice had been issued and the petitioner had also submitted its objections. But, without considering the same, based on the report of the enforcement wing, the impugned order has been passed. Challenging the same, the present writ petition is filed. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervation made by this court, the impugned order has been passed based on the report of the enforcement wing, without even considering the objections raised by the petitioner. On the other hand, the learned Government advocate brought to the notice of this court, the following portion of the impugned order: Based on the directions of the honourable High Court, in their order dated February 11, 2008, the dealers were allowed two weeks time to file their reply including production of records, if any. Further the honourable High Court has ordered the respondent, i.e., Deputy Commercial Tax Officer, Alwarpet Assessment Circle, to pass order uninfluenced by any observation that has been made by the enforcement authority. Bearing in mind the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is that the objections of the petitioner were considered. If actually, the objections had been considered, the authority would have discussed the same in the impugned order; as to why the same could not be accepted and the reasons for arriving at such a conclusion also would have been stated. But, no such reasons have been given. Merely stating that the objections were considered will not amount to, in my opinion, actually considering the objections raised by the petitioner. If this is permitted, then calling for objections and considering the same will become an empty formality. Consequently, the argument of the learned counsel for the petitioner has to be accepted. Yet another stand taken by the learned Government Advocate and even a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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