HARMAN STEEL INDUSTRIES Vs. COMMERCIAL TAX OFFICER KANCHEEPURAM

JUDGEMENT

(1.) THIS writ appeal is directed against the order of the learned single Judge in a matter arising under the Tamil Nadu General Sales Tax Act. The merits of the case need not be gone into, for the reason that a primary point of audi alterant partem rule is projected. It is the case of the appellant that the revised notice dated November 13, 2002 has not been served on him. We called for the file, and the learned Special Government Pleader (Taxes), has produced the same today. A look at the said revised notice (inner page 6) makes it clear that the said notice was not served on the appellant. We are not able to agree that the appellant was not available for, previous notices were served in person. Apart from that, it is mentioned that, a notice by registered post with acknowledgment due (in short, "rpad") was sent to the dealer, but that has not been sent. We find only on endorsement of an office assistant dated November 15, 2002 stating that the notice was affixed on the door of the business premises. We fail to understand as to why the notice has not been sent by RPAD, even though it is mentioned that the same is to be sent by RPAD. The tax, which was originally levied, was Rs. 10,59,010 and the penalty even comes higher at Rs. 15,88,575 making the total of Rs. 26,47,585.

(2.) WE earnestly feel that there has been flagrant violation of audi alterant partem rule, and in a matter like this, an opportunity has to be given. In the circumstances, this writ appeal is allowed setting aside the assessment orders passed pursuant to the revised notice dated November 13, 2002 and the matter is remitted to the first respondent for making an enquiry after affording opportunity to the appellant, and then pass orders afresh. To avoid further delay, we direct the learned Special Government Pleader to issue a copy of the said revised notice to the learned counsel for the appellant, who is present in the court and as such notice to the appellant in person is dispensed with. The appellant is given time of 15 days from today to file his explanation, upon which the enquiry, which is directed to be held as mentioned supra, shall be conducted by the first respondent and then proceed according to law. No costs. Consequently, W. A. M. P. is closed. Appeal allowed. .