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2016 (9) TMI 926 - MADRAS HIGH COURT

2016 (9) TMI 926 - MADRAS HIGH COURT - TMI - Recovery of arrears of sales tax - TNGST Act, 1959 - assessment without hearing - opportunity of being heard - Held that: - the petitioner 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 petitioner .....

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pass appropriate orders in accordance with law - matter remanded for fresh consideration. - The amounts, which have been paid by the petitioner, pursuant to the interim orders granted by the Court shall be adjusted towards the tax dues after the assessment is redone in terms of the direction issued hereinabove, and till orders are passed, the properties in question shall not be brought for sale. - Writ petitions disposed off - decided in favor of petitioner. - Writ Petition Nos. 28173 a .....

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8173 and 28174 of 2012, are filed by Partnership Firm, represented by its Partner, N.Anand, and W.P.No.21494 of 2014 is filed by the Partner, N.Anand, in his personal capacity. 3. First, this Court proposes to take up the Writ Petitions filed by the Partnership Firms, being W.P.Nos.28173 and 28174 of 2012. In both the Writ Petitions, the petitioner has challenged the notices of demand issues in Form No.4, being arrears of sales tax, payable by the petitioners for the assessment year 1999-2000, u .....

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ealed by the Economic Offence Wing, as the petitioner's father, R.Natarajan, was carrying on a Chit Fund Business, in the premises, under the name and style "Indian Commercial Syndicate". Though the petitioner sought for time to produce books of accounts, they were unable to do so, which resulted in issuance of impugned notices for recovery. The petitioner challenges the same on the ground that, the notices were issued without granting opportunity to the petitioner to putforth thei .....

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perty of the petitioner, and for the default committed by the petitioner's father, R.Natarajan, who is the Partner of Indian Commercial Syndicate, the subject property cannot be attached. 6. Sofar as the Writ Petitions challenging the notices of recovery are concerned, viz., W.PNo.28173 and 28174 of 2012, taking note of the submissions made by the learned counsel appearing for the petitioner that the entire amount payable to all the subscribers of the Chit transaction, run by the petitioner& .....

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