TMI Blog2013 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of being heard which have to be strictly complied with by giving an opportunity of personal hearing. In all the cases, the petitioners have made a specific request for furnishing documents and for cross examination so as to comply with the principles of natural justice, therefore, the requirement of hearing becomes necessary as a specific request was made for cross examination. In such view of the matter it is incumbent on the respondent department to have granted opportunity of personal hearing before deciding the issue on merits. Since in this case the order adverse to the petitioner has been passed demanding tax and penalty without giving them an opportunity of hearing as contemplated under Section 6(5) of the Act, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the food and beverage supplied under the provisions of TNVAT Act, 2006. The notice inter alia proposed to levy of penalty under Section 16 of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act 1981 (Tamil Nadu Act VI of 1981). The petitioner in each one of the cases submitted their objections to the notice on 15.4.2011. In all the objections identical plea of no liability was pleaded. They also prayed for furnishing of certain documents and for cross examination of the officers of the Enforcement Department to prove their case of no liability. The specific plea of the petitioner in the objection in W.P.No.824 of 2013 is as follows:- The appellant requests if any D7 records recovered by the Enforcement Wing Officials on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation may be intimated to us well in advance. This reply to the notice has been acknowledged. However, final order came to be passed in each one of the cases determining the tax due under the Act VI of 1981. Besides penalty has also been imposed under Section 8(a) of the Act VI of 1981. 3. At the time of admission, the primary plea taken by the counsel for the petitioner is that the provisions of Section 6(5) of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act 1981 has not been followed and it reads as follows:- Section 6. Return: (5) If no return is furnished in respect of any month, the assessing authority shall, after making such enquiry as he considers necessary and after giving the proprietor an opportunity of be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 4. Considering the nature of issue involved, by consent, all the writ petitions are taken up together for disposal. 5. Learned Government Advocate appearing for the respondent in all the cases pleaded that since the objections were filed, there was no requirement of personal hearing. He relied upon a decision of the Andhra Pradesh High Court rendered on 18.1.2000 in Andhra Cements Ltd., - vs. - Government of A.P. and others reported in AIR 2001 AP 62. He contended that in that case, Rule 12 of the Mineral Concession Rules, 1960 provide for opportunity of being heard while considering a case for refusal of application for prospecting licence and the said rules reads as follows: 12. Refusal of application for prospecting licence:- (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se as above, does not apply to the facts of the present case as in that case the question was whether a personal hearing is mandatory in a case of refusal to grant prospecting licence. It was clearly held in that case that no citizen has vested right for grant of prospecting licence and none can claim a vested right for grant of prospecting licence. It is the prerogative of the Government to decide the claim. In those circumstances, the plea of oral hearing was declined. In the same decision it has been clearly held that an order or decision which may have the tendency to adversely effect the liberty to property rights may have to be preceded by a notice and oral hearing. 8. In the instant cases the respective petitioner is mulcted with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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