N.RAJENDRAN Vs. COMMERCIAL TAX OFFICER(MAIN)

JUDGEMENT

(1.) These writ petitions are filed challenging the orders of assessment passed in respect of assessment years 2011-12 to 2013-14 dtd. 30/9/2015 and 24/10/2015 and consequential auction notice dtd. 28/5/2018.

(2.) Heard the learned counsel for the petitioner and perused the materials placed before this Court.

(3.) It is seen that the petitioner has earlier approached this Court and filed writ petitions in W.P.Nos.12758 and 12760 of 2015 challenging the order of assessment in respect of the very same assessment years on the ground that no personal hearing was given to them. This Court, by order dtd. 28/4/2015, allowed those writ petitions and set aside the assessment orders with a direction to the Assessing Officer to give an opportunity of personal hearing. Thereafter, the Assessing Officer issued a personal 3 hearing notice to the petitioner on 17/7/2015 and consequently, upon granting such personal hearing, the impugned orders of assessment were passed as early as on 30/9/2015. The petitioner did not question those orders immediately. However, when the other impugned proceedings viz., auction notice was issued on 28/5/2018 for auctioning the property belonging to the petitioner to realise the tax dues, the petitioner has filed these writ petitions.