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Tvl. Raja Communications Repd. by its Proprietor J. Raja Versus Commercial Tax Officer(Addl)

2015 (4) TMI 298 - MADRAS HIGH COURT

Violation of principles of natural justice - grievance of the petitioner that though detailed assessment orders have been passed, he was not given an opportunity - Held that:- On the ground of violation of principles of natural justice, the impugned .....

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he same. On receipt of the said amount, the respondent can de freeze the Bank account of the petitioner and the respondent is directed to give an opportunity of personal hearing to the petitioner as provided under Section 22(4) of the Act and decide .....

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5, the respondent is directed to decide the matter on merits and in accordance with law. In case the petitioner fails to avail this opportunity on 04.05.2015, the authority is empowered to pass orders afresh on merits and in accordance with law based .....

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and the learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the writ petitions themselves are taken up for hearing. 2. The petitioner has come forward with these writ petitions challenging the or .....

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bmitted that earlier the business was looked after by his father S.Jayaraman and after his demise on 16.05.2014 , he took over the business. According to the learned counsel, it is the grievance of the petitioner that though detailed assessment order .....

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d the petitioner took charge of the business, this Court is of the view that the petitioner ought to have been given an opportunity of being heard to make his submissions before assessment orders are passed. 5. The learned counsel for the petitioner .....

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be able to convince the authority. He further adds that he would co.operate to enable the assessing officer to complete the proceedings afresh. 7. Hence, without going into the merits of the matter, on the ground of violation of principles of natural .....

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