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TMI Blog2018 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... eparate orders in respect of each assessment year, so that the aggrieved person can prefer an appeal for each assessment year without any delay. This Court is of an opinion that the writ petitioner has to make such an application seeking personal hearing and in the event of submitting such an application, the authorities competent are bound to provide an opportunity of personal hearing for submitting the defence or otherwise - this Court is of an opinion that it is a fit case for remittance. Matter remitted - Petition allowed. - W.P.No.17018 of 2018 W.M.P.Nos.20270 & 20271 of 2018 - - - Dated:- 10-7-2018 - S. M. Subramaniam, J. For the Petitioner : Mr.S.Ramanathan For the Respondent : Mrs.G.Dhanamadhri Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing authority shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed, after the completion of that year: Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. 3.The proviso clause in Sub-section(4) of Section (22) of the TNVAT Act enumerates that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. 4.The learned counsel for the petitioner contended that the word being heard is to be interpreted, so as to provide an opportunity of personal hearing to the aggrieved person. Thus, a personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petitioner for personal hearing. However, an opportunity to submit the explanation/objections was provided to the writ petitioner and the writ petitioner has to avail the same and submit his defence. Therefore, both the contentions raised on behalf of the writ petitioner are untenable and the writ petition is liable to be rejected. 8.Considering the arguments as advanced both by the learned counsel for the petitioner and the learned Government Advocate for the respondent, this Court is of an opinion that passing of separate orders in respect of each assessment year may be a mere technical objection. However, it may be convenient for the writ petitioner to prefer an appeal, if separate orders are passed. Therefore, it is preferable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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