TVL CRYSTAL AGENCIES Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, APPELLATE AUTHORITY AND COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This writ petition has been filed praying for a writ of Certiorarified Mandamus, calling for the entire records relating to the impugned assessment order passed by the second Respondent, in Assessment Number TNGST 6182347 relating to the year 2005-06, dated 17.03.2010, and quash the same and consequently direct the second Respondent to afford an opportunity of personal hearing to the Petitioner firm and thereafter, to pass a fresh assessment order.

(2.) Mr. Pala Ramasamy, the learned Special Government Pleader takes notice

(3.) The main contention of the learned Counsel appearing on behalf of the for the Respondents. Petitioner is that the final assessment order for the assessment year 2005-06 had been passed, by the second Respondent, without giving an opportunity of personal hearing to the Petitioner. It has also been pointed out that the order passed by the second Respondent, on 17.03.2010, had been received by the Petitioner, on 24.04.2010.