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2011 (2) TMI 1314 - MADRAS HIGH COURTWhether collection of the alleged tax due from the petitioner by the respondents, cannot be held to be valid in the eye of law? Held that:- It is not in dispute that, for assessing the tax liability of the petitioner, a pre-assessment notice ought to have been issued to the petitioner, by the respondents. Thereafter, an assessment order ought to have been passed, after giving an opportunity of hearing to the petitioner, including the permitting of the petitioner to raise its objections. Without following the said procedures, the collection of the alleged tax due from the petitioner by the respondents, cannot be held to be valid in the eye of law. In such circumstances, the respondents should refund the tax amounts, collected by the respondents, from the petitioner, as prayed for by the petitioner, in the present writ petition, within a period of six weeks from the date of receipt of a copy of this order. Accordingly, the writ petition stands allowed.
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