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M/s Rudrapathy Mudaliar & Co. Versus The Deputy Commissioner (Ct) Chennai And Others

2016 (3) TMI 982 - MADRAS HIGH COURT

Validity of order - Violation of principles of natural justice - Order passed without taken in to consideration of sum paid by the appellant and without following the provisions of the Sections 6(2) and 6(3) of the Act and no opportunity of personal .....

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on merits and in accordance with law. Accordingly, the impugned order is set aside. - Decided in favour of appellant - W. P. No. 4707 of 2004 - Dated:- 3-2-2016 - M. Duraiswamy, J. For the Appellant : Mr. C Venkat Raman For the Respondent : Mr. Manoh .....

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sequent notice dated 16.02.2004 issued by the 2nd respondent and to quash the same and to direct the 1st respondent to pass orders afresh in accordance with the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 and after giving a personal oppor .....

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rther, the learned counsel for the petitioner submitted that the 1st respondent, without following the provisions of the Sections 6(2) and 6(3) of the Act, had passed the impugned order rejecting the application. Further, the learned counsel contende .....

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me and the representations dated 08.02.2003 and 01.03.2003. 3. As per Section 6(1) of the Act, the Designated Authority shall take into consideration the amount of penalty paid by the applicant before filing the application and deduct the amount so p .....

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the application in Form-I disputed the penalty levied under Section 22 of the Tamil Nadu General Sales Tax. The 1st respondent also found that any refund due to the applicant relating to another year cannot be adjusted towards the settlement amount. .....

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ring to the petitioner. 6. Mr.Manoharan Sundaram, learned Additional Government Pleader (Tax) appearing for the respondents fairly submitted that the respondents may be directed to consider the matter afresh and pass orders after taking into consider .....

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nt demanded in the impugned notice. The learned counsel for the petitioner submitted that pursuant to the orders of this Court, the petitioner had deposited 50% of the amount demanded in the impugned notice. 8. Having regard to the submissions made b .....

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