TMI Blog2018 (6) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner that there was no communication thereafter to the firm from the Department - principles of Natural Justice - Held that:- True, in so far as one of the partners of the firm is doing business with others in the very same premises, they must have received Ext.P3 notice. But, that does not mean that they should always get the notices sent in that address - the case of the petitioner that E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat one of the partners of the firm was running similar business thereafter in the same premises in partnership with others. It is also stated by the petitioner that later, during February 2012, proceedings have been initiated by the first respondent against the firm of the petitioner under Section 67 (1)(c) of the Act. Ext.P3 is the notice issued in this regard. In response to Ext.P3 notice, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under challenge in the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. The learned Government Pleader does not dispute Exts.P1 and P4 communications issued by the petitioner to the first respondent. In the light of Exts.P1 and P4 communications, according to me, if fresh proceedings are contemplated against the firm of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not received the notice sent in the business address of the firm . 5. True, in so far as one of the partners of the firm is doing business with others in the very same premises, they must have received Ext.P3 notice. But, that does not mean that they should always get the notices sent in that address. In the said view of the matter, according to me, the case of the petitioner that Ext.P6 order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
