N.JAYA Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Petitioner challenges Ext.P5 on the allegation that the assessment order had been passed in gross violation of principles of natural justice. Petitioner has a contention that the petitioner was not given an opportunity to substantiate her grievance. Though request was made in terms of Ext.P4, time was not granted. Perusal of Ext.P5 would show that necessary opportunity had already been granted to the petitioner to defend the proceedings. Still, the petitioner had sought for time, which resulted in the order being passed.

(2.) The question to be considered is whether on account of not giving an opportunity as claimed by the petitioner, she had suffered any prejudice or not. Such issues cannot be considered by this Court in a writ petition filed under Article 226 of the Constitution of India. It shall be open for the petitioner to take up all such issues as to whether any prejudice had been caused to him including the contentions on merits before the competent appellate authority. I do not find any reason to interfere with Ext.P5 at this stage. Writ petition is dismissed.