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2011 (6) TMI 707 - MADRAS HIGH COURTWhether the petitioner was not personally heard? Held that:- The writ petitions are dismissed in so far as questioning the revised assessment of tax with liberty to the petitioner to prefer appeal before the appellate authority to question the revised assessment of tax, within a period of two weeks from the date of receipt of a copy of this order and if such an appeal is filed, the appellate authority is directed to consider the appeal and dispose of the same on the merits without reference to delay and without insisting 25 per cent of the amount payable under the impugned orders. The writ petitions are allowed in so far as levying penalty and the matter is remanded back to the respondent to pass fresh orders after providing personal hearing.The Registry is directed to return the original impugned orders to the petitioner to prefer appeal.
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