2017 (2) TMI 658

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..... ORDER 1. Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondents. With the consent of learned counsel for parties, the writ petition is taken up for hearing and final disposal. 2. This writ petition is essentially directed against the assessment order dated 31.10.2016. By virtue of the impugned order, the petitioner has been calle .....

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..... e petitioner had a leeway of 15 days to file objections against the proposal to levy tax and that the said period of 15 days would commence from the date of receipt of the notice. 6. It is the petitioner's case that the notice was received by it only on 21.10.2016. Therefore, the submission made before me, is that, there has been a breach of principles of natural justice, as the assessment or .....

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..... he parties and examined the record, including the original cover of the notice dated 14.09.2016, I am persuaded to hold that the assessment order dated 31.10.2016 was passed prior to the time granted to the petitioner, to prefer objections. 11. Accordingly, the impugned order is set aside. The necessary consequences of the same would be that the recovery proceedings will become inefficacious and .....

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