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TMI Blog2021 (5) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... own in the returns filed before the Income Tax Department. Since this exercise has not been carried out by the Special Commissioner and Commissioner of Commercial Taxes/1st respondent herein, the impugned order passed is liable to be interfered on the ground of violation of Principles of Natural Justice. The 1st respondent/Special Commissioner and Commissioner of Commercial Taxes ought to have heard the petitioner before passing the aforesaid order. Therefore without expressing any opinion on the merits of the case as to whether the petitioner was entitled to waiver, the case remitted back to the 1st respondent/Special Commissioner and Commissioner of Commercial Taxes or any officer competent to consider the petitioner's request for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1959 was also amended. Clause Nos.1 to 5 became effective from 29.05.1984 onwards, whereas, Clause No.6 became effective from 02.02.1983 in terms of Amended Act 28 Act of 1984. In the meanwhile, the petitioner filed an application for waiver of tax on 22.08.1990 by placing reliance on G.O.Ms.No.973 dated 27.05.1967. 5. The issues relating to waiver of tax were also part of G.O.P.No.1001, CT RE Department, dated 06.10.1980 and G.O.Ms.No.157/1996 dated 22.04.1996. The Government directed the Joint Commissioner (Revision Petition) to go through the various records of the Hoteliers and give his finding on facts to the Government by separately considering the following aspects:- a. Was the hotelier billing the tax separately or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isiting the petitioner's hotels or not has to be decided on merits on production of relevant documents including the manner in which the amounts had been shown in the returns filed before the Income Tax Department. Since this exercise has not been carried out by the Special Commissioner and Commissioner of Commercial Taxes/1st respondent herein, I am of the view that the impugned order passed is liable to be interfered on the ground of violation of Principles of Natural Justice. 9. The 1st respondent/Special Commissioner and Commissioner of Commercial Taxes ought to have heard the petitioner before passing the aforesaid order. Therefore without expressing any opinion on the merits of the case as to whether the petitioner was entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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