TMI Blog2019 (2) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondents : Ms.G.Dhanamadri, G.A.(T) ORDER Ms.G.Dhanamadri, learned Government Advocate (Taxes) takes notice for the respondent. At request of both sides, the Writ Petition itself is taken up for final disposal at the stage of admission. 2. The petitioner in this writ petition challenges order of assessment dated 03.01.2019 passed in terms of the Tamil Nadu Tax on Luxuries Act, 1981 for the period 2014-15. 3. This Court has considered a similar challenge in respect of the same petitioner in a batch of Writ Petitions bearing W.P.Nos.3924, 3928, 3930, 3931, 3934, 3936, 3939, 3941, 3942, of 2019 and has passed orders as follows: '3. Heard the submissions of Ms.Aparna Nandakumar, learned counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 11.12.2018. However, the petitioner vide letter dated 22.12.2018 sought further time and adjournment of the matter to after 14.02.2019 on the ground that the person concerned was travelling and the authorised representative required his assistance to prepare the matter. 6. The Assessing Authority rejected the request of the petition as above, being of the view that the very fact that the assessee had requested an adjournment would indicate that there were no records in support of their contentions available with them. He then proceeded to complete the assessments taking into account the objections filed by the petitioner in writing. Thus no personal hearing as sought for by the petitioner was granted. 7. The Special/Princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res it (eg.Section22(2)) or the assessee asks for it. 11. The Division Bench of this Court in the case of Tvl.Src Projects Private Limited vs The Commissioner Of Commercial Taxes 2010(33) VST 333 (Mad), states thus: 11. Before dealing with those questions, this Court proposes to consider a few authorities on the content of the expression reasonable opportunity to show cause. It may be true if the provision of reasonable opportunity to show cause is considered bereft of the circular, then it may not be held that it includes an opportunity of personal hearing. But then in a case where the question involved is one of determination of certain factual disputes, which are a bit complex and not free from controversy, the Court has to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact change their minds under the influence of oral argument is not an arcane feature of the system; it is at the center of it (See pages 396 and 397 of the book). ....... 18. ...... In the instant case also the ambit of reasonable opportunity of showing cause under Section 16(1)(a) must be interpreted in line with the said Circular where it has been provided in a case where the assessee demands for oral hearing such oral hearing should be given. The said Circular has been issued by the Commissioner who has to administer the provisions of the said Act. 12. Despite the aforesaid circulars that are being issued from time to time it is seen that the orders of assessment challenged before this Court are in blatant contradiction/violat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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