9911796707
TMI Blog2014 (7) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner for issuance of Certiorari to call for the records on the file of the first respondent herein in his TNTLH 02962/2009-10, dated 09.10.2013 and to quash the same. 2. The petitioner is running a lodging house by name Hotel Seaview at Kanyakumari and he is a registered dealer under the Tamil Nadu Tax on Luxuries Act, 1981. On 29.05.2010, there was an inspection by the Enforce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds. But, straightaway the respondent herein based on the D3 proposal issued the notice. Even though the petitioners filed their objection to the said proposal, they have not been provided an opportunity of being heard. In fact, the petitioner filed a detailed objection on 09.04.2011 and by their letter dated 24.10.2011 after the receipt of the D7 records. Thereafter, the petitioners were issued a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner placing reliance on the decision of this Court reported in 146 STC 642 (Madras Granites (P) Ltd. v. Commercial Tax Officer) submitted that the impugned order has been passed by the first respondent totally based on D3 proposal. When the higher officer has directed the assessing officer to complete the assessment on the basis of the proposal in D3 form, the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to deposit Rs. 5,00,000/- (Rupees five lakhs only) towards arrears of tax, within three weeks from the date of receipt of a copy of this order. On receipt of such payment, the first respondent is directed to pass assessment order afresh in accordance with law after giving an opportunity to the petitioner. The writ petition is allowed with the above direction. No costs. Consequently, connected mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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