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TMI Blog2016 (8) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... s enshrined on the Assessing Officer under the provisions of the Act, otherwise it would amount to abdication of the statutory duties – reasonable opportunity of being heard to the petitioner – writ petition disposed off – matter remanded. - W.P.No.19701 of 2016 & WMP Nos.17047 & 17048 of 2016 - - - Dated:- 10-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. V. Sundareswaran For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing before the first respondent, but has got a serious doubt as to whether the first respondent would independently look into the matter, since the notice which has been issued by the first respondent dated 20.04.2016, states that the petitioner's objections were sent to the Deputy Commissioner (CT), Zone III, for deviation against the Enforcement Proposal dated 17.6.2015 and the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 81 VST 560]. 5. The relevant portion in the decision in (2006) 146 STC 642 (cited supra) reads as follows : It is well settled that the Assessing Officer is a quasi judicial authority and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. However, it is found that in both the matters, the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails and thereafter complete the assessment. The first respondent should not be solely guided by what the Deputy Commercial(CT), Zone III has stated in his order. With the above observation, the matter is remanded to the first respondent, who shall act independently and after affording an opportunity of personal hearing to the petitioner. The above direction be complied within by the first respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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