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TMI Blog2019 (3) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... cement Wing. Hence, we are of the considered view that an opportunity can be granted to the appellant to put forth their contentions, since already the appellant remitted tax along with their returns, as the allegation is stock difference. The orders dated 19.12.2018 passed in the said writ petitions are modified by directing the appellant to pay 15% of the tax demanded for each of the assessment years within three weeks from the date of receipt of a copy of this judgment - appeal disposed off. - Writ Appeal Nos.621, 626, 632 and 635 of 2019 & CMP.Nos.5087, 5101, 5138 and 5153 of 2019 - - - Dated:- 27-2-2019 - Mr.Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mrs.R.Hemalatha For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory duty as an Assessing Officer. 6. Mrs.R.Hemalatha, learned counsel for the appellant has relied upon a decision rendered by one of us (TSSJ) in the case of Narasus Roller Flour Mills Vs. CTO [reported in (2015) 81 VST 560] and a decision of the Division Bench of this Court in the case of Madras Granites (P) Ltd. Vs. CTO, Arisipalayam Circle, Salem [reported in (2006) 146 STC 642]. 7. Further, with regard to non submission of the reply to the revision notices, the learned counsel for the appellant would submit that though the clerk of the appellant received the notices, he did not bring it to the notice of the appellant and that therefore, the objections could not be filed. She would further submit that there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate that an opportunity should be granted to the dealer so as to put forth their contentions. That apart, the dealer appears to be a small dealer in cashew nuts in Cuddalore District. 11. Accordingly, the writ appeals are disposed of and the orders dated 19.12.2018 passed in the said writ petitions are modified by directing the appellant to pay 15% of the tax demanded for each of the assessment years within three weeks from the date of receipt of a copy of this judgment. If the said condition is complied with, the appellant is entitled to treat the assessment orders as show cause notices and submit their objections within 10 days therefrom, after which, the respondent shall afford an opportunity of personal hearing to the authorized re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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