TVL CHENDUR ENTERPRISES Vs. STATE TAX OFFICER (ADJUDICATION)

JUDGEMENT

(1.) The only issue involved in all these appeals is with respect to the conditional order issued by the learned Single Judge, while remitting the matter back to the Assessing Officer by setting aside the order of assessment, on the ground of not giving adequate time for giving the reply.

(2.) The learned Counsel appearing for the appellant submitted that having remitted the matter, there is no question of passing a conditional order, asking the appellant to make the payment.

(3.) The learned Special Government Pleader appearing for the respondent submitted that though sufficient opportunities have been given, the order of the learned Single Judge is not appealed by the Revenue, as it was only a remittal order. The learned Single Judge by taking into consideration the relevant materials and the fact that the writ petitions having been filed, without exhausting the alternative statutory appeal remedy, passed a conditional order, directing the appellant to pay only a part amount. She has also relied on the judgment of the Division Bench of this Court, in W.A.Nos.177 of 2019, etc., batch, dated 28.01.2019, in M/s.Bhuvaneswari Tyres v. Commercial Tax Officer, Gudiyatham, Vellore, with specific reference to the following paragraph:-