TMI Blog2008 (8) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... r writ petitions, this common order is passed. The petitioner in all these four writ petitions, has challenged the final assessment orders passed by the respondent under section 12 of the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2) of the Central Sales Tax Act, 1956. Though several grounds have been raised in these writ petitions, the learned counsel for the petitioner would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would rely on the judgment of this court in W.P. No. 21380 of 2004, decided on July 26, 2004 (Furris Herbo Minerals rep. by K.S. Vasu v. Commercial Tax Officer, Adyar II Assessment Circle, Chennai 29). In the said writ petition, a similar final assessment order passed by the Commercial Tax Officer was challenged on the ground that in the pre-assessment notice, the defects in respect of form F were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and found to be defective by the assessing officer in his revised pre-assessment notice within one week from the date of receipt of copy of this order; from the date the assessee is served with the defective declarations, the assessee will have 21 days time to file correct declarations, if any. Thereafter the assessing officer is at liberty to take a decision on the materials available on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, to rectify the mistakes and to re-submit the same. The respondent has not adopted either course. Thus in my considered opinion, there is clear violation of principles of natural justice and also the statutory provisions. Therefore, I have no hesitation to hold that the assessment orders impugned in all these writ petitions are liable to be quashed. In the result, all these writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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