TMI Blog2016 (9) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner directed to file written objections within a period of two weeks, along with supportive documents, and, on receipt of the same, the Assessing Officer shall afford an opportunity of hearing to the petitioner and redo the assessment in accordance with law, after considering the available documents with the petitioners - matter remanded for fresh consideration. Order of attachment - Held that: - petitioner granted an opportunity to file a representation before the Assessing Officer/competent Authority, within a period of two weeks, setting out clearly as to how the property is not liable for attachment, and on receipt of the representation, the Assessing Officer/Competent Authority shall consider the petitioner's representation an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m No.4, being arrears of sales tax, payable by the petitioners for the assessment year 1999-2000, under the provisions of Tamil Nadu General Sales Tax Act 1959 (TNGST Act). 4. The petitioner's contention is that, without even granting an opportunity, the respondent has finalized the assessment, and prays that they may be granted an opportunity to appear before the Assessing Officer, and place all documents. The petitioner would further state that, their inability to appear before the Assessing Officer along with books of accounts was on account of the fact that the business premises was sealed by the Economic Offence Wing, as the petitioner's father, R.Natarajan, was carrying on a Chit Fund Business, in the premises, under the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest of Depositors Act, 1997, had been concluded, the petitioner could be granted an opportunity to appear before the Assessing Officer, and place all the available documents, so that, the assessment for the relevant year, i.e., 1999-2000, under the TNGST Act could be completed on merits. 7. Insofar as other Writ Petition, viz., W.PNo.21494 of 2014, challenging the order of attachment is concerned, since it is the case of the petitioner that the property, which is the subject matter of attachment, is not liable for attachment, this issue could also be agitated before the Assessing Officer, since it involves adjudication into disputed facts. 8. Accordingly, the notices issued in Form No.4, which are impugned in W.P.Nos.28173 and 281 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
