TMI Blog2007 (8) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... ent made by Commercial Tax Officer, Saroornagar Circle, Hyderabad (respondent No. 2) for the assessment year 2001 -02 (learned counsel for the parties made an agreed statement that the year of assessment is 2002 -03 and not 2001 -02 and what has been recorded in last three paragraphs of the impugned order is an apparent typographical error). The petitioner is a partnership firm engaged in the business of execution of works contract. It is registered as dealer under the State Act and the Central Sales Tax Act, 1956 (for short, 'the Central Act'). By an order dated 10.2.2006, respondent No. 2 completed the assessment for the assessment year 2002 -2003 and held that balance tax amounting to ₹ 22,58,285/ - is payable by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) RESPONDENT No. 1 did not accept the petitioner's request for personal hearing and passed order dated 19.3.2007 whereby he revised the assessment and declared that the petitioner is liable to pay tax @ 8% on the entire net turnover of ₹ 12,43,08,003/ -. (4.) THE petitioner has questioned the impugned order on several grounds including the one that the same is vitiated due to violation of the rules of natural justice because opportunity of personal hearing was not granted to its representative. In the counter -affidavit, the respondents have not denied that the petitioner had made a request for grant of opportunity of personal hearing and that such hearing was not given. (5.) WE have heard learned counsel for the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmine to the best of his judgment the correct turnover and assess the tax payable on such turnover, after issuing a notice to the dealer and after making such enquiry as he considers necessary within a period of four years from the date on which an order of assessment was served on the dealer. (6) Where in respect of the turnover referred to in sub -rule (1) or tax an order has already been passed under Sec. 19 or 20 of the Act the assessing authority shall make a report to the appropriate appellate or revising authority, as the case may be, who shall thereupon, after giving the dealer concerned a reasonable opportunity of being heard, pass such orders as it deems fit. A careful reading of the above reproduced provisions makes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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