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2011 (8) TMI 1030 - HC - VAT and Sales TaxRevision of assessment - Personal hearing opportunity not given - Violation of principle of natural justice - Held that:- Special Government Pleader is correct in his submissions that the judgment of the Division Bench should be understood in the context of the circular of the respondent providing for personal hearing, as otherwise, the Division Bench would not have rendered such a findings. The Tamil Nadu General Sales Tax Act uses the wordings "reasonable opportunity to show cause" in certain contingencies and "reasonable opportunity of being heard" in certain contingencies. Wherever the statute has used the wordings "reasonable opportunity of being heard", then the Department is bound to give an opportunity of personal hearing. However, section 16(1)(a) does not use the wordings "reasonable opportunity of being heard", but only uses the wordings "reasonable opportunity to show cause". However, the respondent himself issued the circular which provides for personal hearing while exercising revisional power under section 16(1) of the TNGST Act and the said circular applies to the order of assessment concerned in these writ petitions. Hence, judgment of the Division Bench squarely applies to the facts of these cases. Therefore, for not providing an opportunity of personal hearing, the impugned orders are liable to be quashed and accordingly the same are quashed. The writ petitions are allowed and the matter is remanded back to the respondent to pass orders afresh under section 16(1)(a) of the TNGST Act after providing an opportunity of personal hearing to the petitioner, within a period of eight weeks from the date of receipt of a copy of this order - Decided in favour of Revenue.
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