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2021 (5) TMI 325 - HC - VAT and Sales TaxValidity of assessment order - recovery action - non-compliance of the condition stipulated while granting interim order - HELD THAT:- This Court had made it clear that if the petitioners failed to pay 25% of the demand amount, interim stay shall stand automatically vacated and petition shall stand automatically dismissed - Therefore, the consequence of non-compliance of the condition stipulated while granting interim order will be only on the interim application. It will not cast any cloud for availing relief that may be finally claimed by the writ petitioners. I will not non-suit the petitioners on the ground of non-fulfilment of the condition imposed while granting interim relief. Going into the merits of the matter, it is seen that there are two assessment years involved. The petitioners had challenged only the assessment order dated 30.09.2003 in respect of the assessment year 1997-98. Though the other assessment order was passed on the same day, in the present writ petition, there is no formal challenge to the same - it would be appropriate if the petitioners file an independent writ petition questioning the other assessment orders made for the assessment year 1998-99. Validity of the assessment order - HELD THAT:- The assessing officer should have served notice on the three legal heirs. It appears that the marriage of the petitioners herein had taken place long prior to the assessments and that they had left for their respective marital homes. The assessing officer does not appear to have been taken the trouble to ascertain the details regarding all the legal representatives. The assessing officer thought that it was enough if Subbulakshmi alone was served with notice. It appears that Subbulakshmi was an illiterate woman. The petitioners herein were not parties to the said assessment proceedings that were concluded in the year 2003 - In the case on hand there is nothing on record to indicate that the petitioners herein had accepted the representation of the estate of Late. Velusamy Konar by his wife Subbulakshmi. It is for this reason that I am constrained to interfere with the order impugned in this writ petition. The matter is remitted to the file of the respondent to pass orders afresh in accordance with law - Petition allowed by way of remand.
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