LANSON CARS (P) LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) BY consent of both parties, the writ petitions are taken up for final disposal.

(2.) SINCE common questions are involved in all these four writ petitions, this common order is passed.

(3.) THE learned Counsel would submit that similar orders were challenged before this Court in a number of writ petitions, and this Court has quashed such orders. The learned Counsel would rely on the judgment of this Court in W.P. No. 21380 of 2004, decided on July 26, 2004 (Furris Herbo Minerals rep. by K.S. Vasu v. Commercial Tax Officer, Adyar II Assessment Circle, Chennai 29). In the said writ petition, a similar final assessment order passed by the Commercial Tax Officer was challenged on the ground that in the pre -assessment notice, the defects in respect of form F were not mentioned and further the defective form F was not returned to the party to enable him to rectify the defects and to re -submit the same. Accepting the said contention, this Court allowed the writ petition and the operative portion of the order runs thus: