SEVEN STAR OFFSET PRESS, REPRESENTED BY ITS PROPRIETOR G JEYAPRAKASH Vs. COMMERCIAL TAX OFFICER -III, SIVAKASI

JUDGEMENT

(1.) The order under challenge in this writ petition is the assessment order issued by the respondent in TNGST No.6001039/2000-01, dated 24.08.2009.

(2.) According to the petitioner, the assessment was made under self assessment basis under Section 12(1) of the Tamil Nadu General Sales Tax Act, 1959, [hereinafter referred to as "TNGST Act"]. After the inspection conducted on 29.03.2001, the respondent issued a pre-revision notice on 10.06.2003. There is a presumption that 31 machines were sold during 2000-01 before the date of inspection for a sum of Rs.58,29,209/- and hence, levied penalty on the petitioner. The petitioner has filed his detailed reply dated 106.2003 and 29.12005 and thereafter, the respondent issued a fresh pre- revision notice dated 31.07.2009 notifying the very same defect, for which, the petitioner had given a detailed reply dated 17.08.2009. The petitioner has raised an issue of limitation under Section 16(1)(a) of the TNGST Act and violation of principles of natural justice. In respect of the reply dated 17.08.2009, the respondent passed the impugned order as if no objection was raised by the petitioner. Aggrieved over the order of the respondent, the present writ petition has been preferred by the petitioner.

(3.) The learned Special Government Pleader appearing for the respondent would vehemently contend that no reply was received from the petitioner and the petitioner has not raised any objection and that is why, the order was confirmed by the respondent and therefore, there is no illegality or violation of Principles of natural justice. Since the assessment was made within the period of five years, it is not barred by limitation.