1988 (2) TMI 456

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ler under the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, is a regular defaulter in the payment of monthly taxes, steps were taken demanding of the petitioner to deposit additional security as per section 21(2-B) of the Act. The notice of demand issued by the first respondent is dated 16th May, 1981. Prior to the demand, there was no opportunity of being heard affor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rejected and the ultimate order passed was that of the third respondent dated 27th November, 1981. That order is being impugned in this writ petition. 2.. Mr. K. Jayachandran, learned counsel for the petitioner, would submit that section 21(2-C) of the Act is specific and enjoins upon the authority to afford the dealer an opportunity of being heard before he is required to furnish any additional .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f this, I am obliged to interfere in this writ petition. Accordingly, the writ petition is allowed and the proceedings taken calling upon the petitioner to deposit additional security culminating in the order of the third respondent in the writ petition are quashed. There will be no order as to costs. This order shall not stand in the way of the concerned authority initiating action afresh strictl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X