VIKAS INDUSTRIES Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE transfer petition is to set aside the order of the Deputy Commissioner passed under Section 32 of the Tamil Nadu General Sales Tax Act, 1959, setting aside the order of the Commercial Tax Officer on the ground that the Commercial Tax Officer has no powers to revise his own order so as to give concessional levy of tax to the assessee. The only grievance of the petitioner is that though the Deputy Commissioner had issued notice, calling for objections in writing, he did not give opportunity of "personal hearing" which is mandatory under Section 32(3) of the Act. According to the learned Counsel for the petitioner Thiru Sudhakar, Section 32(3) of the Act reads that "no order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard", indicating that there should be a personal hearing of the affected party. But, in this case, when the Deputy Commissioner who set aside the order of the Commercial Tax Officer which has adversely affected the party, was not given the opportunity of being heard and therefore, the impugned order has to be set aside.

(2.) WE considered the contentions raised by the learned counsel for the petitioner. Section 32(3) of the Act is specific that whenever an order is passed, adversely affecting a person, he shall be given reasonable opportunity of "being heard". This Tribunal also has already interpreted the meaning for the words of "being heard" indicating that there should be opportunity of being heard in person. But the Deputy Commissioner has not given opportunity to the assessee to appear in person and represent his objection, though it was given in writing. As the Deputy Commissioner has not complied with the requirement of Section 32(3) of the Act, we are constrained to set aside the impugned order and accordingly, the same is set aside and we remand the same to the same Officer to redo the assessment after giving opportunity to the petitioner of being heard and thereafter pass the order on merit, complying with the provisions of Section 32 of the Act. The transfer petition is allowed as indicated above.