TMI Blog2010 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to provide an opportunity of personal hearing before passing a final order. The said exercise shall be completed within a period of two months from the date of receipt of a copy of this order - W.P. (MD) No. 10690 of 2007 - - - Dated:- 7-7-2010 - MANIKUMAR S., J. ORDER:- S. MANIKUMAR J. The petitioner has challenged the assessment order No. CST 522441/04-05, dated July 30, 2007, passed by the Deputy Commercial Tax Officer-3, Sivakasi, Virudhunagar, the second respondent herein. The only point that arises for consideration in this writ petition is whether the assessing officer is bound to give any personal hearing before passing order. In support of the contention that the assessing officer is bound to provide a persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the circular, instructions have been issued to the effect that the assessing officer should give reasonable time to the dealers according to the circumstances of the case, to file their objections and if any assessee seeks for personal hearing, the assessing officer is bound to provide the same. In support of his contention, learned counsel placed reliance on the Division Bench judgment of this court in SRC Projects Private Limited, Salem v. Commissioner of Commercial Taxes, Chennai reported in [2010] 33 VST 333; [2008-09] 14 TNCTJ 220. The Deputy Commercial Tax Officer-3, Virudhunagar District, the second respondent herein, has filed a detailed counter justifying the impugned demand. The learned counsel appearing for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Acts Cell-VJ/13134/2001 Dated April 20, 2001 CIRCULAR Sub: Assessment-Best of judgment assessment-Procedures for making best judgment assessmentCertain guidelines-Issued-Reg. Ref: This office circular in Acts Cell-VI/3 7801/99 dated August 25, 1999. 2. Fair opportunity is to be given to the assessee and judicial consideration given to the representations, evidences and materials furnished by him. But personal hearing need not be given unless the statute requires it, (e.g., section 22(2)) or the assessee asks for it. Considering the scope of the circular in revision of assessment under section 16(1)(a) of the TNGST Act, 1959 a Division Bench of this court in a judgment reported in SRC Projects' case [2010] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled that existence of an alternative remedy would not oust the jurisdiction of this court to entertain a writ petition, where there is a violation of principles of natural justice. The said issue has also been considered by the Division Bench at paragraph Nos. 24 and 25, which are extracted (pages 341 and 342 of 33 VST): 24. It is well-settled that the existence of an alternative remedy does not oust the jurisdiction of a writ court under article 226 of the Constitution. Such jurisdiction is plenary in nature. But the existence of alternative remedy operates as an automatic restrain on the discretion of the writ court in the exercise of its jurisdiction. But law in this aspect is well-settled and there are well known exceptions wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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