2004 (2) TMI 666

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..... ALASUBRAMANIAN, J.--Writ Petition praying to issue a writ of certiorarified mandamus to call for the records and quash the order dated January 21, 2004 made in O.P. No. 101 of 2004 passed by the first respondent as illegal, arbitrary and direct the second respondent to furnish the D7 records seized from the petitioner premises on September 14, 2001 and also to furnish the annexures to the pre-asse .....

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..... sessment notice. However, the assessing officer did not furnish the copies of D7 records which contain 62 slips seized from the petitioner on the ground that the petitioner had appeared before the enforcement wing, wherein he was allowed to peruse the entire records at the time of inspection and further that the petitioner himself has submitted his explanation regarding the 62 slips seized from hi .....

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..... t and thus dismissed the petition filed by the assessee. 5.. We find that the order of Special Tribunal as well as the order of the assessing officer are not sustainable as admittedly the enforcement wing has seized the 62 slips from the assessee's premises and they were in the possession of the enforcement wing. Later, these records were transferred to the assessing authority. The enforcement wi .....

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..... officer has relied upon those documents to arrive at the taxable turnover of the assessee. Since the petitioner was prevented from sending his effective reply to the pre-assessment notice, we hold that the order of assessment impugned in the writ petition was made in violation of the principles of natural justice and therefore it is liable to be quashed. 6.. We are not able to sustain the finding .....

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..... ssible to give the reply. Hence, the order of assessment made in the petitioner's case for the year 2001-2002 under the Tamil Nadu General Sales Tax Act, 1959 passed against the petitioner was made in violation of the principles of natural justice and is liable to be quashed and accordingly it is quashed. In the result, this writ petition stands allowed and the matter is remitted back to the seco .....

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