Dhanalaxmi Corporation vs Special Committee Commercial Taxes and Religious Endowments Department and The Commercial Tax officer (FAC)

M. Jaichandren, J.—Heard the learned Counsel appearing for the Petitioner and the learned Additional Government Pleader, appearing on

behalf of the Respondents.

The main contention of the learned Counsel appearing on behalf of the Petitioner is that the original assessment, dated 30.11.2006, and the

modified assessment order, dated 23.03.2007, issued by the second Respondent and the consequential order passed by the first Respondent,

dated 06.12.2010, rejecting the application of the Petitioner firm, on the ground that there is no violation of principles of natural justice, have been

passed without giving an opportunity to the Petitioner, to raise its objections.

The learned Additional Government Pleader, appearing on behalf of the Respondents had submitted that the assessment orders, dated

30.11.2006 and 23.03.2007, issued by the second Respondent, and the consequential order, dated 06.12.2010, passed by the first Respondent,

can be set aside and the second Respondent may be directed to pass assessment orders, afresh, after giving an opportunity of hearing to the

Petitioner.

In view of the submissions made by the learned Additional Government Pleader appearing on behalf of the Respondents, the assessment orders,

dated 30.11.2006 and 23.03.2007, issued by the second Respondent and the consequential order of the first Respondent, dated 06.12.2010, are

set aside. The Petitioner firm shall raise its objections before the second Respondent, in respect of the assessment orders to be passed for the

assessment year 2005-2006 , in respect of the items in question, within fifteen days from the date of receipt of a copy of this order. On receipt of

the objections raised by the Petitioner, the second Respondent shall consider the same and pass appropriate orders thereon, on merits and in

accordance with law, within four weeks thereafter, after giving an opportunity of hearing to the Petitioner firm.

This Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.