LAWS(MAD)-2010-7-663

SHRI MARIAMMAL FIRE WORKS Vs. COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI AND ANOTHER

Decided On July 07, 2010
Shri Mariammal Fire Works Appellant
V/S
Commissioner Of Commercial Taxes, Chepauk, Chennai And Another Respondents

JUDGEMENT

(1.) The petitioner has challenged the assessment order No. CST 522441/04-05, dated July 30, 2007, passed by the Deputy Commercial Tax Officer-3, Sivakasi, Virudhunagar, the second respondent herein.

(2.) The only point that arises for consideration in this writ petition is whether the assessing officer is bound to give any personal hearing before passing order. In support of the contention that the assessing officer is bound to provide a personal hearing, the learned counsel for the writ petitioner has placed reliance on a circular issued by the Commissioner of Commercial Taxes, Chennai, the first respondent herein.

(3.) The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and an assessee on the books of the second respondent. The place of the business was inspected by the enforcement officials on October 13, 2004. Following which, a notice dated November 17, 2006, was issued and another notice was also issued on March 30, 2007. Based on D3 report given by the enforcement officials, the assessing officer, issued a pre-assessment notice, dated March 30, 2007.