TVL. RAJYOG STEELS Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The Assessee is the Appellant.

(2.) The Assessee filed Writ Petitions, challenging the order dated 31.12.2014, under which, the total and taxable turnover of the assessee was determined and penalty was also imposed, in respect of the Assessment Years 2010 -11, 2011 -12, 2012 -13 and 2013 -14.

(3.) It is the contention of the learned counsel for the Assessee that (a) once the impugned assessment order is set aside, there is no crystallized amount of tax to be payable and therefore, the order directing the assessee to pay 15% of the tax is non -est in law and therefore, the order is not valid; (b) the opportunity of personal hearing cannot be subjected to this invalid condition of deposit of 15% of the tax.