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TMI Blog2018 (6) TMI 1696X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent are violative of principles of natural justice and hence, the same are liable to be set aside. The matters are remanded back to the respondent for fresh consideration - petition allowed by way of remand. - W.P.(MD)Nos.12493 to 12497 of 2018 And W.M.P.(MD)Nos.11364 to 11368 of 2018 - - - Dated:- 12-6-2018 - THE HONOURABLE MR. JUSTICE M.GOVINDARAJ For the Petitioner : Mr.Joseph Prabakar For the Respondent : Mrs.J.Padmavathi Devi, Special Government Pleader COMMON ORDER The grievance of the petitioner in all these Writ Petitions is that the respondent failed to afford personal hearing to the petitioner before passing the final assessment orders. Invariably, pre-assessment notices were given by the respondent c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, which is in violation of principles of natural justice and, therefore, seeks the impugned orders to be set aside. 3. The learned Special Government Pleader would contend that even though ample time is given to the petitioner, they have neglected to file their objections in time and appear before the authorities and they have not produced any record to substantiate their case and, therefore, the orders passed by the respondent are justifiable and the same need no interference. 4. I have considered the rival contentions. 5. It is mandatory to afford personal hearing before passing final assessment orders pursuant to the pre-revision notices. The authority ought to have issued an independent notice of hearing fixing a specific da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision Bench of this Court cited supra is squarely applicable to the case on hand. Therefore, the impugned orders passed by the respondent are violative of principles of natural justice and hence, the same are liable to be set aside. 8. In the result, the Writ Petitions are allowed and the impugned orders passed in the above Writ Petitions dated 23.04.2018, 23.04.2018, 25.04.2018, 02.04.2018 and 24.04.2018, respectively are set aside. The matters are remanded back to the respondent for fresh consideration. The respondent in all the Cases is directed to furnish the details which were relied on by them in issuing the proposals through pre-assessment notices, call for objections and thereafter, afford an opportunity of personal hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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