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2018 (8) TMI 157 - MADRAS HIGH COURTRevision of Assessment - TNVAT Act - petitioner is of an opinion that for each assessment year, separate proceedings are to be issued by the competent authority, contrarily, a common order has been passed by the competent authority namely, the Assistant Commissioner(ST) in respect of six assessment years - Held that:- This Court is of an opinion that passing of separate orders in respect of each assessment year may be a mere technical objection. However, it may be convenient for the writ petitioner to prefer an appeal, if separate orders are passed. Therefore, it is preferable that the authorities competent shall pass separate orders in respect of each assessment year, so that the aggrieved person can prefer an appeal for each assessment year without any delay. This Court is of an opinion that the writ petitioner has to make such an application seeking personal hearing and in the event of submitting such an application, the authorities competent are bound to provide an opportunity of personal hearing for submitting the defence or otherwise - this Court is of an opinion that it is a fit case for remittance. Matter remitted - Petition allowed.
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