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2016 (9) TMI 517 - HC - VAT and Sales TaxValidity of order of assessment - revision of assessment - audit conducted under Section 64 of the Act by Enforcement Wing Officers - delay in submitting of objections due to unavoidable cause - TNVAT Act - opportunity if being heard - Held that: - the assessment proceedings have been completed ex parte. However, the assessment officer cannot be blamed for the same, as the petitioner did not file the objection in time. Though pre-revision notice was served on them on 29.01.2016, taking into consideration of the fact that the petitioner pleaded one more opportunity, opportunity granted subject to certain conditions - petitioner directed to pay 15% of the disputed tax for each of the assessment years within a period of four weeks from the date of receipt of copy of this order. If the same is remitted, then, the petitioner is entitled to treat the impugned assessment orders as show cause notice and submit their objections within a period of fifteen days there from. On receipt of the objection, the respondent shall afford opportunity of personal hearing and redo the assessment in accordance with law, after considering the objection raised by the petitioner and also taking note of the submission that the petitioner may make during the course of personal hearing - petition disposed off - decided in favor of petitioner.
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