sli 7. Be that as it may, as on date, the writ appeals filed by the state challenging the correctness of the decision in Everest Industries Limited Vs. State of Tamil Nadu And Another, are yet to be numbered and mere pendency of such appeals cannot operate as stay of orders in Everest Industries Limited Vs. State of Tamil Nadu And Another. Therefore as on date, the said order holds good. Thus, on the second aspect also, the assessment requires to be re-done.
8. Thus, for the above reasons, the impugned orders are set-aside and the matters are remitted back to the respondent, for fresh consideration, with a direction to the petitioner to submit additional objections, after which, the respondent shall afford an opportunity of personal hearing to the petitioner re-do the assessment in accordance with law. The writ petitions are allowed and no order as to costs. Consequently, connected miscellaneous petitions are closed.
18.09.2017 sli Index:yes/No Internet:yes Speaking order/Non speaking order To The Assistant Commissioner (CT), Kangeyam W.P. No.16000 to 16004 of 2017