TMI Blog1971 (8) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... -1971 - Judge(s) : RAMAPRASADA RAO. ORDER The petitioner is a contractor in the Forest Department, Tiruchirapalli. His usual course of business is to purchase Casuarina poles from forest coupe, and it is claimed that he sells such poles collected from the coupe as timber without further processing them into Casuarina bits. Timber as such is liable to sales tax only at a single point, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estimated by the revenue. The petitioner was called upon to submit his objections before 25th March, 1967. The case of the petitioner is that he sought for an adjournment through his son on 25th March, l967, and not having particularly heard from the respondent about his request for an adjournment, he filed his objections on 28th March, 1967, as also a return for the purchases of casuarina pole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited hour. In this view of the matter, it, is stated that there has been no failure of the principles of natural justice. I am not inclined to go into the merits, as I am fairly satisfied that the petitioner did not have an effective opportunity to state his objections and sustain his case that the goods in question cannot once over be subjected to tax, as, in law, they are liable to sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity is given to a party to explain itself or submit its objections, such an opportunity must be realistic and not notional. If any time, such as the one given in this case, is given, the normal presumption is that the person who is to state his objections can file the same before the expiry of the working hours of that date. Such outer limit may be fixed for administrative convenience ; but, if i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is allowed. The subject-matter is remitted to the file of the respondent for him to proceed with the enquiry into the notice after taking into consideration the objections filed already by the petitioner and such other representations as may be made at the hearing excepting the plea of limitation as to the making of the order of assessment itself, if one has to be passed ultimately. Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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