TVL RAINBOW LEATHERS Vs. DEPUTY COMMERCIAL TAX

JUDGEMENT

(1.) BY consent, the Writ Petition itself has been taken up for final disposal.

(2.) HEARD Mr. D. Radhakrishnan, learned counsel for the petitioner and Mr. Pala Ramasamy. learned Special Government Pleader appearing for the respondent.

(3.) LEARNED counsel for the petitioner has submitted that in spite of the detailed reply, the respondent, without considering the same and in total disregard to the provisions of the Proviso to Section 16(1) of the Act that sufficient opportunity has been given to the dealer before passing the impugned order under Section 16(1) of the Act, has revised the order of assessment dated 15.11.2005. According to the learned counsel for the petitioner, the said order dated 15.11.2005 was served on the petitioner only on 7.12.2005.