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TMI Blog2016 (9) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... statements gathered by the Assessment Circle Officer, the copy of which, has already been furnished to the petitioner, the petitioner has sought for other details, viz. , i) xerox copy of the application and other details when they applied for registration certificate, ii) the name of the Officer, who issued the certificate, iii) xerox copy of the ration card, iv) name of the Officer, who collected the renewal fee. , etc. - these documents are absolutely not germane to complete the assessment. That part, these are documents filed by other dealers and are kept on the file of the respondent, and he holds the same in fiduciary capacity. Therefore, the details thereunder, which are personal to the concerned dealer, cannot be compelled to be fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit cross examination of witnesses, and therefore, the revised notice, dated 30. 11. 2004, has to be set aside. The said Writ Petition was disposed of, by order, dated 07. 01. 2005, issuing following direction:- In view of the said submissions, I direct the respondents herein to furnish copies of the document required by the petitioner within a period of two weeks from today, and on receipt of the same, the petitioner is directed to submit their objections, if any, witnesses are examined by the respondents they are directed to give opportunity to the petitioner to cross examine them, and then, pass orders in accordance with law . 3 . In terms of the above direction, the respondent was directed to furnish copies of the do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aders 9) M/s . S . Sivasubramanian Traders 10)M/s . Bakkiyalakshmi Traders 11)M/s . Swamy Trading Company . 5 . The learned counsel appearing for the petitioner would submit that, except the document, mentioned in Serial No. b), i. e. , the statements gathered by the Assessment Circle Officer, other documents have not been furnished to the petitioner. That apart, it is stated that no opportunity to cross examine the witnesses was granted. 6 . In the impugned order, the respondent would state that all the documents, as directed to be furnished by this Court, in its order, dated 07. 01. 2005, passed in W. P. No. 38521 of 2004, have been given to the petitioner on 25. 01. 2005 itself. 7 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, the same has been complied with by the respondent, and the petitioner is not entitled for any more documents. However, the other limb of the direction issued by this Court, is with regard to giving an opportunity to the petitioner to cross examine the witnesses who are examined by the respondents. This, of course, has not been complied with. Therefore, to that extent, the petitioner is entitled to the grant of relief. 11 . Accordingly, this Writ Petition is partly allowed, the impugned assessment is set aside solely for the reasons that opportunity to cross examine the witnesses has not been given, in respect of the persons from whom statements have been gathered, and the matter is remanded to the respondent for fresh consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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