ULTRA TILES PVT. LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard Mr.R.L.Ramani, learned Senior Counsel appearing for the petitioner and Mr.Manoharan Sundaram, learned Government Advocate appearing for the respondent.

(2.) The petitioner-Company calls in question the notices of revision of assessment issued to them under Section 27 of the Tamil Nadu Value Added Tax Act (for short, 'the TNVAT Act') for the respective assessment years, calling upon them to file their objections within 15 days of receipt of the notices and it is also observed in the impugned notices that for having a personal hearing, the petitioner-dealer may appear before the respondent at 11 a.m. on any working day within the above period of time, failing which, orders will be passed as proposed.

(3.) Short facts pleaded by the petitioner are as follows: