At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN
For the Petitioner: R. Senniappan, Advocate. For the Respondent: R. Mahadevan, AGP (T).
Judgment Text
(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for the records on the files of the respondent in Ref.161/2011/A3 - TNGST.2220279/03-04 dated 15/3/2011 and connected records in TNGST.2220279/03-04 dated 16/10/2007 and quash the same and further direct the respondent to pass order afresh in accordance with the principle laid down by this Honourable Court in the judgement in W.P.No.7850/2008 dated 9/7/2010 (V.Win Textiles Tirupur Vs. The Deputy Commercial Tax officer, Tiruppur and another) and issue such further writ.)
1. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that this Court, by its order, dated 22.8.2007, made in W.P.No.27733 of 2007, had set aside the order passed by the respondent, on 31.7.2007, with a direction to the respondent to furnish to the petitioner the copies of the bills specified therein and to provide a reasonable opportunity of personal hearing to the petitioner before passing a fresh assessment order.
2. The learned counsel appearing on behalf of the petitioner had also submitted that even though the copies of the bills specified in the said order had been furnished to the petitioner, the petitioner had not been given a reasonable opportunity of personal hearing. Further, the respondent had passed the impugned order, dated 16.10.2007, and a final notice, dated 15.3.2011, restoring the earlier order passed by the respondent, on 31.7.2007, contrary to the order passed by this Court, on 22.8.2007, made in W.P.No.27733 of 2007. He had also submitted that the petitioner would appear before the respondent, on 9.5.2011, to raise its objections, if any.
3. Hence, the impugned order, dated 16.10.2007, and a final notice, dated 15.3.2011, are set aside. The respondent shall provide an opportunity of hearing to the petitioner on the said date and pass appropriate orders, on merits and in acco
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rdance with law, within a period of eight weeks thereafter, considering the objections raised by the petitioner. The writ petition is ordered accordingly. No costs. Connected M.P.Nos.1 and 2 of 2011 are closed.
