- (1.)These writ petitions have been filed challenging the impugned proceedings dated January 7, 2014 and March 10, 2014. The learned counsel for the petitioner submitted that before passing the impugned orders, the respondent failed to issued show-cause notice to the petitioner as per circular dated April 20, 2001 issued by the Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai 600005 and therefore, the impugned orders are not sustainable in law.
(2.)The learned Additional Government Pleader submitted that though notice has not been issued to the petitioner, in the impugned proceedings the details of amount of arrears and other details as contemplated under circular dated April 20, 2001 have been mentioned and therefore, the impugned proceedings are correct.
(3.)Heard Mr. C. Baktha Siromoni, learned counsel appearing for the petitioner and Mr. Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent.