A.V.M. TEXTILES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THOUGH the miscellaneous petition is listed today, by consent of both sides, the writ petition itself is taken up for final disposal.

(2.) THE respondent issued a show -cause notice to the petitioner calling upon him as to why sales tax to the tune of Rs. 33,926 with penalty of Rs. 50,890 should not be imposed on the petitioner under the provisions of the Tamil Nadu General Sales Tax Act, 1959. For the said notice, it is stated by the petitioner that he had submitted a reply on August 22, 2005. Thereafter, the respondent has passed an order by his proceedings in D3. No. 01/2005 -06 dated November 30, 2005, thereby, confirming the proposal and determining the tax at Rs. 33,926 with penalty of Rs. 50,890. The said order dated November 30, 2005 is under challenge in this writ petition. It is contended by the learned Counsel for the petitioner that though the objection was submitted by the petitioner for the show -cause notice as early as on August 22, 2005, the respondent has not considered the objections raised by the petitioner. The learned Counsel would take me through the impugned order, wherein, it has been recorded as follows:

(3.) A perusal of the counter would go to show that the respondent has tacitly admitted that reply to the notice was given by the petitioner on August 22, 2005. When that be so, in my considered opinion, the order of the respondent is patently erroneous.