Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 429 - HC - VAT and Sales TaxLiability to register as a dealer under the provisions of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act 1981 - department caused an inspection and based on that notice was issued demanding tax on the rent collected and also on the food and beverage supplied under the provisions of TNVAT Act, 2006 & levy of penalty under Section 16 of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act 1981 - Held that:- The petitioner is held to be liable for tax as well as penalty under the provisions of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 Section 6(5) of it provides for opportunity of being heard which have to be strictly complied with by giving an opportunity of personal hearing. In all the cases, the petitioners have made a specific request for furnishing documents and for cross examination so as to comply with the principles of natural justice, therefore, the requirement of hearing becomes necessary as a specific request was made for cross examination. In such view of the matter it is incumbent on the respondent department to have granted opportunity of personal hearing before deciding the issue on merits. Since in this case the order adverse to the petitioner has been passed demanding tax and penalty without giving them an opportunity of hearing as contemplated under Section 6(5) of the Act, the impugned proceedings require to be interfered with - the impugned proceedings in all the writ petitions are set aside and the matters are remitted back to the authorities for passing fresh orders after giving personal hearing to the respective petitioners. Insofar as cross examination is concerned it is left to the discretion of the officer to either accept the said plea or decline it by giving sufficient reasons for the same.
|