1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.02.2011 CORAM: THE HONOURABLE Mr.JUSTICE N.PAUL VASANTHAKUMAR and THE HONOURABLE Mr.JUSTICE R.SUBBIAH W.A.(MD)Nos.170 and 171 of 2011 and M.P.(MD)Nos.2 & 2 of 2011 W.A.(MD)No.170 of 2011: Crystal Agencies, Rep.by its Proprietor R.Godwin. ... Appellant/Petitioner Vs. 1.The Deputy Commissioner of Commercial Taxes, Appellate Authority, Tirunelveli, Tirunelveli District. 2.The Commercial Tax Officer, Kuzhithurai, Nagercoil, Kanyakumari District. ... Respondents Prayer: The Appeal is filed under Clause 15 of Letters Patent, to set aside the order passed by this Court in W.P.(MD)No.11667 of 2010 dated 15.09.2010. W.A.(MD)No.171 of 2011: Crystal Agencies, Rep.by its Proprietor R.Godwin. ... Appellant/Petitioner Vs. 1.The Deputy Commissioner of Commercial Taxes, Appellate Authority, Tirunelveli, Tirunelveli District. 2.The Commercial Tax Officer, Kuzhithurai, Nagercoil, Kanyakumari District. ... Respondents Prayer in WP.Nos.11667 & 11668/10:- Petition filed under Article 226 of the Constitution of India praying for the issuance of a Wri of Certiorarified Mandamus, calling for https://hcservices.ecourts.gov.in/hcservices/ 2 the entire records relating to the impugned assessment order passed by the second respondent in Assesment Number TNGST 6182347 relates to the year 2005 – 06, dated 17.3.10, and quash the same and consequently direct the second respondent to afford an opportunity and personal hearing to the petitioner firm and thereafter to pass fresh assesment order. Prayer: The Appeal is filed under Clause 15 of Letters Patent, to set aside the order passed by this Court in W.P.(MD)No.11668 of 2010 dated 15.09.2010. For Appellant : Mr.S.Veeranasamy For Respondents : Mr.M.Rajarajan,G.A. COMMON JUDGMENT (Judgment of the Court was delivered by N.PAUL VASANTHAKUMAR,J.) These Writ Appeals are filed against the order made in W.P.(MD) Nos.11667 and 11668 of 2010 dated 15.09.2010, wherein the learned Single Judge dismissed the Writ petitions filed by the appellant seeking to quash the assessment order dated 17.03.2010. 2.The grievance of the appellant is that the 2nd respondent without affording a personal hearing to the appellant has chosen to pass an order of assessment, which is in violation of Section 16(1) of the Tamil Nadu General Sales Tax Act, 1951. 3.The learned Single Judge dismissed the Writ petitions stating that if the petitioner is aggrieved about the assessment order, an appeal remedy is provided under Section 31-A of the Tamil Nadu General Sales Tax Act, 1959 and therefore, the Writ petitions cannot be entertained. 4.The learned counsel for the appellant relied on a judgment of the Division Bench made in W.A.Nos.893 and 894 of 2008 dated 08.09.2008 and contended that in case of not providing personal hearing, the assessee can approach this Court without availing the alternative remedy of filing appeal. 5.In paragraph 27 of the said judgment the Division Bench held that the impugned order passed by way of revision of assessment should not have been passed without giving the assessee an opportunity of personal hearing and the same having been denied, the impugned order in that Writ Appeals was quashed. 6.The learned Government Advocate for the respondents on perusal of the said judgment passed by the Division Bench conceded the said proposition of law and submitted that the impugned order passed by the 2nd respondent dated 17.03.2010 may be set aside and the matter may be remanded to the 2nd respondent for affording personal hearing of the petitioner. https://hcservices.ecourts.gov.in/hcservices/ 3 7.The learned counsel for the appellant submits that Mr.R.Godwin proprietor of the appellant firm will appear before the 2nd respondent and submit his objections on 01.03.2011 and after hearing the appellant/proprietor, the 2nd respondent may be directed to pass fresh order. 8.In view of the said submissions and having regard to the said decision of the Division Bench, the orders passed by the learned Single Judge are set aside and the order of assessment dated 17.03.2010 is also set aside and the matter is remanded to the 2nd respondent for passing fresh orders as stated supra, within a period of 4 weeks from the date of receipt of a copy of this order. 9.The Writ appeals are disposed of accordingly. No costs. Consequently, connected M.Ps.are closed. Sd/- Assistant Registrar (P&A) /True Copy/ Sub Assistant Registrar (C.S) To 1.The Deputy Commissioner of Commercial Taxes, Appellate Authority, Tirunelveli, Tirunelveli District. 2.The Commercial Tax Officer, Kuzhithurai, Nagercoil, Kanyakumari District. W.A.(MD)Nos.170 and 171 of 2011 15.02.2011 nbj RJ/23.2.11 (IT) 3p/3c https://hcservices.ecourts.gov.in/hcservices/