This writ petition has been filed praying for a writ of Certiorarified Mandamus, challenging the assessment order of the first respondent, dated 27.10.2009.
2. It has been stated that the petitioner is a manufacturer of zip fasteners and an assessee on the file of the respondent. The petitioner had, originally, reported a total taxable turnover of Rs.2,42,84,509/-, for the year 2005-06. Based on the verification of accounts, the first respondent had determined the total taxable turnover of Rs.4,15,87,830/-, by stating that the petitioner had purchased the raw materials, like zinc alloy, from local dealers, against Form XVII, under Section 3(3) of the Tamil Nadu General Sales Tax Act and had manufactured Zinc Sliders, which are an integral part of the Zip fasteners and had transferred the same to the petitioner's Bangalore Branch. The respondent had rejected the Form XVII, submitted by the petitioner and had levied higher rate of tax, along with penal consequences, under Section 23 of the Tamil Nadu General Sales Tax Act. The said order had been passed by the first respondent, on 14.12.2007.
3. Therefore, the petitioner had filed an appeal before the Appellate Deputy Commissioner (Commercial Tax), Virudhunagar, challenging the order of the first respondent, dated 14.12.2007. By an order, dated 22.08.2008, the said authority had set aside the order passed by the first respondent, on 14.12.2007, and had remanded the matter back to the first respondent for a fresh assessment and for further orders. Thereafter, the first respondent had issued a notice, dated 03.07.2009, to the petitioner asking the petitioner to file the objections, if any. The petitioner had filed the necessary objections, on 31.07.2009. Further, the petitioner had requested for a personal hearing and for submission of certain documents, to substantiate his claims that the total turnover is less than what had been assessed by the assessing authority. However, the first respondent, without affording an opportunity of personal hearing to the petitioner and without granting time to the petitioner to submit the necessary documents, had passed the impugned order, dated 27.10.2009. In such circumstances, the petitioner has preferred the present writ petition, under
Article 226 of the Constitution of India.
4. The learned counsel appearing on behalf of the petitioner had placed reliance on a decision of this Court, dated 08.09.2008, made in W.A.Nos.893 and 894 of 2008, wherein the Division Bench of this Court had held that a reasonable opportunity is to be given to the parties concerned, before the revision of assessment is made, under the relevant provision of the Tamil Nadu General Sales Tax Act.
5. The learned counsel had submitted that it would suffice if the impugned order of the first respondent, dated 27.10.2009, is set aside and if the matter is remitted back to the first respondent to pass appropriate orders after affording a personal hearing to the petitioner and based on the documents relied on by the petitioner to support the claims made on its behalf.
6. The learned Government Advocate appearing on behalf of the respondents, on instructions, had submitted that the respondents have no objection for this Court passing such an order.
7. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, the impugned order of the first respondent, dated 27.10.2009, is set aside and the matter is remitted back to the first respondent to pass orders, afresh, after giving an opportunity of personal hearing to the petitioner Company and by permitting the petitioner company to file the necessary documents relied on in support of its claims. The first respondent is to pass appropriate orders, after making as assessment, based on the personal hearing given to the petitioner and on considering the documents submitted on behalf of the petitioner, as expeditiously as possible, not later than four months, from the date of receipt of a copy of this order. The petitioner shall co-operate in the enquiry to enable the first respondent to pass necessary orders, as directed by this Court, by this order.
8. The writ petition is disposed, with the above directions. No costs. Consequently, connected miscellaneous petition is also closed.
cs To
1.The Assistant Commissioner (CT) (FAC), Sivagangai.
2.The Sales Tax Appellate Tribunal (AB) Madurai .