TMI Blog2011 (6) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned orders. The writ petitions are allowed in so far as levying penalty and the matter is remanded back to the respondent to pass fresh orders after providing personal hearing.The Registry is directed to return the original impugned orders to the petitioner to prefer appeal. - Writ Petition (MD). Nos. 3014, Writ Petition (MD). Nos. 3015, Writ Petition (MD). Nos. 3016 of 2008 - - - Dated:- 27-6-2011 - HARIPARANTHAMAN D. J. ORDER The petitioner has assailed in W.P.(MD) Nos. 3014 to 3016 of 2008 the three revised assessment of tax orders issued by the respondent by order dated February 27, 2008, for the assessment years 2001-02, 2002-03 and 2003-04, respectively under section 16 of the Tamil Nadu General Sales Tax Act, 1959 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order as the petitioner already deposited 25 per cent of the amount pursuant to the condition imposed by this court for the grant of interim order. The deposit of 25 per cent of the amount by the petitioner pursuant to the condition imposed by this court for grant of stay is not disputed by the learned Additional Government Pleader. In these circumstances, the writ petitions questioning the revised assessment of tax are dismissed with liberty to the petitioner to prefer appeal before the appellate authority to question the revised assessment of tax, within a period of two weeks from the date of receipt of a copy of this order and in such an event, the appellate authority is directed to consider the appeal and dispose of the same on merits, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1), the assessing authority may, if it is satisfied that the escape from the assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the dealer to pay, in addition to the tax assessed under clause (a) of sub-section (1), by way of penalty, a sum which shall be: Provided that no penalty under this sub-section shall be imposed unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. In proviso to section 16(2) of the Act, no personal hearing is contemplated.Hence, while imposing penalty under section 23 of the Act, an opportunity of being heard is necessary. I am of the view, that there is some force in the submission made by the learned counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STC 504 (TNTST) (Vinayaga Spinning Mills v. Commercial Tax Officer). We reiterate that section 55 is Page No: 51 certainly a provision enabling the assessing authority to revise his order and it is justifiably prescribed that where rectification has the effect of enhancing an assessment or any penalty, not only notice should be given to the dealer, but he should also be allowed to have a personal hearing before a decision is taken. The various decisions cited by us certainly make us hold that the provision of law visits the assessees with grave civil consequences, if the rectification results, in the enhancing of the assessment or the penalty. Therefore, the respondent/assessee is right in his arguments that the penalty levied under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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