1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.07.2011 CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR W.P(MD)No.7767 of 2011 and M.P.(MD)No.1 of 2011 Sri Balaji traders, represented by its proprietor, K.Naganathan, S/o Karuppaiah, 9/54, Nondi Street, Thiruvadanai, Sivagangai District. .. Petitioner Vs. 1. The Joint Commissioner of Commercial Taxes, Madurai Division, Commercial Taxes Building, Dr.Thangaraj Salai, Madurai. 2. The Commercial Tax Officer, Devakkottai Assessment Circle, Devakkottai, Sivagangai District. .. Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certorari, to call for records in proceedings TIN.33345461829/2009-10, dated 28.02.2011, issued by the second respondent and quash the same. For Petitioner : Mr.K.Rama Bharathi For Respondents : Mr.TR.Janarthanam, Additional Government Pleader. O R D E R This Writ Petition has been filed by the petitioner for a Writ of Certorari, to call for records in proceedings TIN.33345461829/2009-10, dated 28.02.2011, issued by the second respondent and quash the same. 2. Heard Mr.K.Ramabharathi, learned counsel for the petitioner, Mr.TR.Janarthanam, learned Additional Government Pleader, who takes notice for the respondents. 3. By consent, the writ petition itself is taken up for final disposal. 4. The revision assessment order dated 28.02.2011 is challenged in the writ petition stating that no liberty was granted to the petitioner to tender his objections consequent to the notice dated 24.01.2011 said to be served on 27.01.2011 and further plea is that the revised order has not been properly served. https://hcservices.ecourts.gov.in/hcservices/ 2 5. The second contention of the petitioner does not hold good, as admittedly, the final order was passed on 18.03.2011 and received by the petitioner on 21.03.2011. Therefore, the plea of non-service of the impugned proceedings cannot be sustained. 6. However, the plea raised by the petitioner that there has been a violation of principles of natural justice inasmuch as the petitioner was not given liberty of objecting the notice, is justified in view of the fact that there was no proper service of notice dated 24.01.2001 said to be served on 27.01.2011, which resulted in the authority passing the order stating that the dealer has not filed any objection on the date of passing the impugned proceedings. 7. In the file, there is an endorsement to show that one Vijay has received the notice and the respondents are not able to explain, as to who that person is. The service effected on the said person on 27.01.2011 is not in consonance with the Rules 19(1)(a) of Tamil Nadu Value Added Tax Rules. Therefore the petitioner's plea of prejudice due to non service is tenable and accepted. 8. On the short ground, the impugned proceedings is liable to be set aside. Accordingly, the same is set aside and the matter is remitted back to the authority for passing fresh order on merits after giving liberty to the petitioner to submit his reply to the notice. The said exercise shall be completed in the following manner: "The learned Counsel for the petitioner has received the copy of the notice dated 24.01.2001 in Court today. The petitioner shall submit his reply and objections if any, on or before 12.08.2011. The petitioner's Counsel states that the petitioner does not require any personal hearing and that the reply may be considered on merits and the same is recorded. The petitioner is directed to deposit a sum of Rs.15,000/-(Rupees Fifteen Thousand only) on or before 12.08.2011." 9. In the result, the impugned order is set aside and the matter is remitted back to the authority for fresh consideration on merits. The writ petition is ordered as above. Consequently, the connected Miscellaneous Petition is also closed. No costs. Sd/- Assistant Registrar (CO) /True copy/ Sub Assistant Registrar To 1. The Joint Commissioner of Commercial Taxes, Madurai Division, Commercial Taxes Building, Dr.Thangaraj Salai, Madurai. 2. The Commercial Tax Officer, Devakkottai Assessment Circle, Devakkottai, Sivagangai District. Ssl SR : 03.08.2011 : 2p/3c W.P(MD)No.7767 of 2011 and M.P.(MD)No.1 of 2011 22.07.2011 https://hcservices.ecourts.gov.in/hcservices/