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8. Accordingly, the writ petitions are allowed and the impugned orders are quashed. The matters are remanded to the respondent for fresh consideration only with regard to the determination of the alleged escaped taxable turnover. The penalty, which was levied under Section 27(3)(c) of the said Act, is set aside in full and while redoing the assessment, the respondent cannot impose any penalty. The respondent is directed to redo the assessment, after considering the petitioner's objections, by affording an opportunity of personal hearing and pass a speaking order on merits and in accordance with law. No costs. Consequently, the above WMPs are closed.
18.09.2017 sli Index: Yes/No Internet: Yes/No Speaking Order/Non-Speaking Order To The Assistant Commissioner(CT), Commercial Taxes Buildings, Ariyalur- 621 704.
W.P. Nos.4443,4445 & 4446 of 2017