TMI Blog2009 (4) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... t no notice was required to be issued before passing an order under section 24(3) of the Act for payment of interest and in fact, no such notice was also issued. In such circumstances, there was a clear violation of the principles of natural justice and as such, the petitioner was justified in filing the writ petition without filing the statutory revision. Accordingly, the impugned order dated March 31, 2008 on the file of the first respondent is quashed and the matter is remitted to the second respondent for fresh consideration. - W.P. (MD) No. 3756 of 2008 - - - Dated:- 27-4-2009 - SASIDHARAN K.K. , J. ORDER:- K.K. SASIDHARAN J. This writ petition is directed against the proceedings of the first respondent dated March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue a demand notice in form No. 29. Aggrieved by the proceedings of the second respondent dated February 12, 2008, the petitioner preferred an appeal to the first respondent under section 19(3) of the Right to Information Act, 2005 requesting to issue the copies of the demand. The first respondent, as per proceedings dated March 31, 2008, ordered that there was no requirement to issue form No. 29 or form No. 54 for the purpose of levy of interest under the Tamil Nadu General Sales Tax Act, 1959. However, in the impugned order dated March 31, 2008, the first respondent has incorporated the necessary information sought for by the petitioner. It was the grievance of the petitioner that before passing the impugned order, the documents sought for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d December 31, 2007 that a prior notice was issued to the petitioner before quantifying the amount. When the petitioner received the proceedings dated December 31, 2007, they sought details from the second respondent as per their letter dated January 12, 2008. By way of the said application, the petitioner wanted the second respondent to furnish a copy of the demand said to have been issued prior to the notice dated December 31, 2007. The said application was duly considered by the second respondent and it was stated in the order dated February 12, 2008 that as per section 24(3), no notice need to be issued before calling upon the assessee to pay interest. Since the second respondent has not complied with the demand made by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of interest involves civil consequences to the assessee. In the impugned order dated March 31, 2008, the first respondent has given the break up of the period and the statutory interest for the said period. In case notice was issued to the petitioner before passing the order by the second respondent, the petitioner would have filed their objection and after considering their objection, an order could have been passed by the second respondent. The information now given by the first respondent was, in fact, the very same information which was required to be given to the assessee before passing the order under section 24(3) of the Act. Therefore, I am of the view that the very proceeding initiated by the second respondent to recover inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003] 7 SCC 546). While considering section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, a Division Bench of this court in SRC Projects (P) Ltd. v. Commercial Tax Officer [2009] 19 VST 447; [2008-09] 14 TNCTJ 220 observed that even in the absence of a provision to give a personal hearing, the sales tax authorities were bound to afford an opportunity of personal hearing, in case a request was made for such hearing. The counter filed by the second respondent clearly shows that no notice was issued to the petitioner before issuing the notice dated December 31, 2007. The respondents sought to justify the order on the ground that the details sought for by the petitioner were given under the Right to Information Act. In fact, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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