V R MUTHU Vs. COMMERCIAL TAX OFFICER VIRUDHUNAGAR

JUDGEMENT

(1.) THE writ petition is for the issue of a writ of Certiorari to quash the proceedings in TNGST/811725/91-92 dated 13-1-1993 of the respondent.

(2.) THE main ground of attack against the impugned order of assessment for the year 1991-1992 is that the petitioner was not given personal hearing before passing the impugned order. It is seen that for the very same assessee in respect of earlier assessment year, in W.P. Nos. 13504, 13927 to 13929 of 1992, by an order dated 28-10-1992, Srinivasan, J. set aside the order of assessment on the ground that the petitioner was not given opportunity of personal hearing before pending the order of assessment. Though the petitioner filed its objections and sought for personal hearing before the passing of the final assessment order, which is impugned herein, by making a specific reference about the order of Srinivasan, J. in W.P. Nos. 13504 and 13927 to 13929 of 1992, setting aside the assessment order in respect of earlier assessment year for want of personal hearing, the very same assessing officer (Commercial Tax Officer, Section I, Virudhunagar) has passed the impugned order of assessment for the year 1991-1992 without giving any personal hearing to the petitioner. Excepting to narrate the objections of the petitioner, the Assessing Officer has passed the impagned order in one line as objections are overruled and I do not see any reason for the assessing Officer to over rule the objections of the petitioner.

(3.) FOR all these reasons, the writ petition is allowed the impugned order of assessment is set aside. The respondent is directed to pay Rs. 3,000 as costs to the petitioner.