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2017 (6) TMI 961 - HC - VAT and Sales TaxNatural justice - validity of assessment order - Non-deduction of TDS - the contention of the petitioner that an assessment being one made under Section 5 of the TNVAT Act, r/w Rules 8(5)(d) Rules made thereunder, they are liable to pay 70% of the tax, at the rate of 5% leaving remaining 30% towards the labour charges - natural justice - Held that: - If an opportunity of personal hearing was given to the petitioner, though they would have been in a position to satisfy the Assessing Officer as to how they are justified in making such contention. In this case, the Assessing Officer has not given such opportunity. Therefore, considering all these aspects and considering the very fact that the imposition of penalty was passed in violation of principles of natural justice, the Assessing Officer has to re-do the assessment in respect of all the three assessment years, after giving an opportunity of personal hearing to the petitioner - appeal allowed by way of remand.
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