DHANALAXMI CORPORATION Vs. SPECIAL COMMITTEE COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS DEPARTMENT AND ORS

JUDGEMENT

(1.) Heard the learned Counsel appearing for the Petitioner and the learned Additional Government Pleader, appearing on behalf of the Respondents.

(2.) The main contention of the learned Counsel appearing on behalf of the Petitioner is that the original assessment, dated 30.11.2006, and the modified assessment order, dated 23.03.2007, issued by the second Respondent and the consequential order passed by the first Respondent, dated 06.12.2010, rejecting the application of the Petitioner firm, on the ground that there is no violation of principles of natural justice, have been passed without giving an opportunity to the Petitioner, to raise its objections.

(3.) The learned Additional Government Pleader, appearing on behalf of the Respondents had submitted that the assessment orders, dated 30.11.2006 and 23.03.2007, issued by the second Respondent, and the consequential order, dated 06.12.2010, passed by the first Respondent, can be set aside and the second Respondent may be directed to pass assessment orders, afresh, after giving an opportunity of hearing to the Petitioner.