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TMI Blog2016 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... he Orthopaedic Surgeon stating that he was advised complete bed rest from 05.04.2016 to 30.06.2016 and prayed for opportunity of being heard - whether the appellant be granted the opportunity of being heard? - Held that: - the petitioner afforded an opportunity to put forth his objections, subject to certain conditions. The petitioner directed to pay 15% of the tax demanded for both the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rajan For the Respondent : Mr.S.Kanmani Annamalai, A.G.P. ORDER Heard Mr.K.Soundararajan, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with the consent of the either side, the writ petitions are taken up for final disposal. 2. The petitioner is a registered dealer under the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 05.04.2016 to 30.06.2016. The petitioner would contend that the impugned orders of assessment are solely based upon the field audit report submitted by the enforcement wing officials and prays that an opportunity may be granted to the petitioner to submit their objections. 4. Considering the peculiar facts and circumstances of these cases, this Court is of the view that the petitioner can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply with the conditions of payment of 15% of the tax demanded for both the assessment years within the three weeks period stipulated by this Court, the benefit of the order will not enure to the petitioner and the writ petition will be dismissed automatically. 6. However, it is open to the petitioner to invoke the appellate remedy provided under the Act, as against the impugned orders of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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