FLUKA PETROLEUM Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent.

(2.) THE main contention of the learned counsel appearing on behalf of the petitioner is that the impugned assessment order, dated 26.2.1999, had been passed by the respondent, without issuing any prior notice to the petitioner, as provided, under Rule 52(1)(c) of the Tamil Nadu General Sales Tax, Rules, 1959. He had submitted that the petitioner had closed down his business, which he had been carrying on at 34/1, Millers Road, Kilpauk, Chennai, on 31.12.1996. In spite of the respondent knowing the residential address of the petitioner, which is found in the file of the respondent, the impugned order had been passed, without serving any notice, as per Rule 52(1)(c) of the Tamil Nadu General Sales Tax Rules, 1959.