CRESENT TRADING COMPANY Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(2.) THE petitioner was doing business in timber and he was having registration under the Tamil Nadu General Sales Tax Act. The petitioner closed his business in the month of February, 2001 and he intimated the same to the respondent properly. For the assessment year 2000 -2001, the petitioner has reported a total and taxable turnover of Rs. 8,58, 339 and submitted form I return and paid the tax. While so, the petitioner received impugned assessment order passed by the respondent on February 10, 2003. The order which was served on the petitioner is not legible. Therefore, the petitioner requested the respondent to furnish the clean copy of the assessment order on February 20, 2003. Till date, there was no response from the respondent.

(3.) HEARD the learned Senior Standing Counsel for the Revenue and the learned Counsel for the petitioner.

(4.) IT is the specific case of the petitioner that without the proper service of the notice and the summons, assessment order for the year 2000 -2001 has been passed by the respondent. Even though the petitioner has averred in the affidavit that he has already intimated the closure of his business in January, 2001 itself, of course there is nothing on record to prove the same.