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TMI Blog2018 (10) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... Section shall be passed without giving the applicant a reasonable opportunity of showing cause against such refusal” - But, in this case, as rightly stated by the learned counsel for the petitioner, the first respondent has failed to provide a reasonable opportunity to the petitioner before rejecting his application. Considering the fact that it is a beneficial legislation and the application filed by the petitioner by paying 1/3rd amount has already been accepted by the respondents and the impugned order has been passed without giving a reasonable opportunity to the petitioner and now the petitioner is ready to pay the balance interest amount of ₹ 48,179/-, this Court is inclined to set aside the impugned order, dated 26.08.2010 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed tax, surcharge and additional sales tax. But, the first appellate authority has allowed the appeal and thereby, directed the respondents to refund the amount paid. 2. Aggrieved over the order of the first appellate authority, the State had preferred a second appeal before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai in M.T.S.A.No.1217 of 2000. During the pendency of the second appeal, the State had refunded the amount, after adjusting the amount towards the petitioner's arrears of tax. The said second appeal was also dismissed. Again, the State has preferred a Tax Revision Case before this Court and this Court, by order dated 02.07.2009, has allowed the said revision. Pursuant to that, the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first respondent. He would further submit that if the first respondent brought to the knowledge of the petitioner that he should pay interest from the date of original demand by providing a reasonable opportunity as contemplated under Section 8(2) of the Samadhan Act, the petitioner would have paid the difference amount. But, the first respondent has failed to provide such opportunity to the petitioner before passing the impugned order. As there is a clear violation of principles of natural justice, he prayed to set aside the impugned order. Thus, he prayed to allow this petition and to take up the application filed by the petitioner under the Samadhan Act for the assessment year 1995-96. 5. The learned Additional Government Pleader appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- as demanded by the first respondent in the impugned order. 8. The proviso to Section 8(2) of the Samadhan Act clearly provides that no order under this Section shall be passed without giving the applicant a reasonable opportunity of showing cause against such refusal . But, in this case, as rightly stated by the learned counsel for the petitioner, the first respondent has failed to provide a reasonable opportunity to the petitioner before rejecting his application. Though the learned Additional Government Pleader appearing for the respondents submitted that the petitioner ought to have paid 90% of the amount payable as per Section 7 of the Samadhan Act, in the counter affidavit itself in paragraph No.10 the respondents admitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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