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TMI Blog2016 (8) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... ther than those stated in the notice, in fairness to the claim of the petitioner, the respondent should have indicated the same too in the notice and if the same has not been done, it would amount to violation of principles of natural justice. The respondent directed to examine the specific contention raised by the petitioner that the lodging facility is being carried on by a different entity namely a partnership firm and they are a public limited company. The Assessing Officer has to take note of the advance ruling issued by the authority – writ petition allowed – impugned order set aside – matter remanded back. - W.P.Nos.38691 to 38696 of 2015 - - - Dated:- 8-6-2016 - T. S. Sivagnanam, J. For the Petitioners : Mr. C. Natarajan, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner on all restaurants sales at 14.5% by adopting the rate irrespect of whether the restaurants were run and if not located in any hotel premises or as an adjunct. The notices were issued for the assessment years 2008-09 to 2013-14. The petitioner submitted individual replies on 12.03.2015. After receipt of the replies, the respondent has passed the impugned orders of assessment by confirming the proposal in the notice, and these orders are challenged in these Writ Petitions. 3. From the record of the proceedings, more particularly the show cause notices issued to the petitioner, it is seen that the proposal to revise the assessment was on the ground that the petitioner had paid tax at 2% on the sale of food and drinks includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... my Road, R.S.Puram, Coimbatore are differently constituted entities. To be more specific, ours is a private limited concern, whereas Sree Annapoorna Lodging is a partnership concern. We are also enclosing copies of documents mentioned in the reference column, which have neither been adverted to or adjudged in this revision notice, in order to efface any doubt lingering in the minds of the taxing authorities, as to lesser payment of tax alleged to have been made by us in respect of sales of food and drinks effected in our main place of business and other outlets. 4. Thus, the contention raised by the petitioner is that the respondent was under the impression that the restaurant is attached to the lodging house and hence, revision w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.II(1)/CTR/(a-14)/2007 in G.O.Ms.No.12, CT R (B2), Department, dated 01.01.2007 and Notification No.II(1)/CTR/30(a-2)/2012 in G.O.Ms.No.32, CT R (B2) Department, dated 10.03.2012, as long if it is not classified as a star hotel. 6. At this stage, it is beneficial to refer to the decision of this Court in the case of S.Kathresan vs. Deputy Commercial Tax Officer, (Registration Cell), Puducherry, reported in (2011) 40 VST 399 (Mad), wherein the Court pointed out that if the order proceeds on the reasons other than those stated in the notice, in fairness to the claim of the petitioner, the respondent should have indicated the same too in the notice and if the same has not been done, it would amount to violation of principl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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