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2021 (7) TMI 587 - HC - VAT and Sales TaxLevy of penalty - impugned order passed without considering the objections as well as the judgment of the High Court and Hon'ble Supreme Court - HELD THAT:- The petitioner submitted a detailed representation to the 1st respondent on 01.03.2004 and even prior to that, the petitioner submitted his objections on 19.02.2004. Neither the objections filed before issuing the impugned order, nor the representation submitted subsequent to the impugned order are considered by the 1st respondent with reference to the principles already adjudicated and concluded. In view of the efflux of time of more than 17 years, this Court is not inclined to go into the merits of the case with reference to the records available with the respondents. The 1st respondent/ Deputy Commercial Tax Officer-III, Thoothukudi is directed to consider the representation submitted by the writ petitioner on 01.03.2004 and by affording opportunity to the writ petitioner and personal appearance, if any request is made, and pass orders on merits, as expeditiously as possible and within a period of twelve weeks from the date of receipt of a copy of this order - Petition disposed off.
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