M/S. RAJU TILES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The issue relates to pre-revision issued for the assessment years 2010-11 to 2014-15. The respondent issued a pre-revision notice on 09.01.2017. Thereafter, a revised notice was issued on 07.12.2017. The petitioner has filed an objection on 13.03.2018 and sought for certain documents and for personal hearing before passing the assessment year. However, on 26.03.2018,the impugned orders were passed by the respondent. Aggrieved over the lack of personal hearing and non supply of materials, the petitioner is before this Court.

(2.) A perusal of objections filed by the petitioner dated 19.03.2018, it is seen that there is a clear request from the side of the petitioner for personal hearing to elicit the facts on record. Within a period of one week, the respondent passed the impugned order without affording an opportunity of personal hearing.

(3.) This Court has repeatedly held that an opportunity of personal hearing is mandatory before passing the assessment orders and on filing or non-filing of objection, personal hearing must be fixed and communicated to the order and an order shall be passed only after completion of personal hearing.