THE HON'BLE SRI JUSTICE B.PRAKASH RAO And THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.15883 OF 2006 ORDER: (Per the Hon’ble Sri Justice Ramesh Ranganathan) This Writ Petition is filed questioning the order of assessment passed by the respondent on 31.03.2006 for the assessment year 2002-03. The petitioner is a registered dealer on the rolls of the respondent carrying on business in liquor, pesticides and fertilizers. The respondent issue show cause notice dated 10.03.2006 for the assessment year 2002-03. The petitioner filed its reply on 28.03.2006, 29.03.2006 and 31.03.2006 on the issues raised in the show cause notice. The respondent passed an order of assessment on 31.03.2006, a copy of which was served on the petitioner on 27.06.2006. The petitioner’s grievance, in short, is that a turnover of Rs.18,16,10,615/-, which was not proposed in the show cause notice was subjected to tax at 8% resulting in additional tax liability of Rs.1,45,28,850/-. It is their grievance that they have no opportunity to contest the same. In the counter affidavit filed by the respondent this fact is not in dispute. The respondents would justify the failure to include this turn over in the show cause notice on certain grounds, which are wholly unnecessary to examine in this Writ Petition. Suffice to hold that, since the petitioner has been denied an opportunity of submitting their objections regarding this turnover which forms part of the final assessment order, but finds no mention in the show cause, the impugned order stands vitiated for violation of principles of natural justice. We consider it appropriate, therefore, to set aside the order, and direct that the final order of assessment shall be treated as the show cause notice. The petitioner shall, within four {4} weeks from today, submit their objections to the show cause notice and the respondents shall, thereafter, pass an assessment order afresh in accordance with law. It is open to the petitioner to canvass all such grounds as are available to him in law in the objections which he is entitled to file within four {4} weeks from today. The Writ Petition stands disposed of accordingly. However, in the circumstances, without costs. _________________ (B.PRAKASH RAO, J) _______________________ (RAMESH RANGANATHAN, J) 29th June 2010 Note: CC by one week B/O RRB