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TMI Blog2011 (6) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... s JUDGMENT Exhibit P27 order of assessment finalized against the petitioner with respect to the year 2009-10 is under challenge in this writ petition. Earlier the first respondent had issued exhibits P1 to P7 order of assessment pertaining to various months from April 2009 to October 2009, which were challenged in appeals by the petitioner. Through exhibits P8 order the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin 15 days of the receipt of the said notice. In exhibits P24 it was also mentioned that, "the dealer was also given an opportunity of being heard in this matter in my office at the time of filing the objection". It is stated that the petitioner had submitted detailed objection against the proposal as evident from exhibit P26. But the assessing authority had discarded those objections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner placed reliance on a decision of this court in Suzion Infrastructure Service Ltd. v. Commercial Tax Officer [2010] 35 VST 451 (Ker); [2010] 3 KHC 299, in support of such contentions. Heard learned Government Pleader appearing for the respondents. It is contended that the petitioner was given sufficient opportunity for personal hearing through exhibit P24 notice and all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections. In view of the findings as above, I am of the view that the impugned order of assessment will not stand as sustainable in law. Hence I am inclined to allow this writ petition and exhibit P27 order is hereby quashed. The first respondent is directed to finalise the matter afresh after affording reasonable opportunity of personal hearing to the petitioner and also after affording opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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