HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITIONS No:606 & 607OF 2008 Dated:5.2.2008 Between: M/s Martech Peripherals Pvt. Ltd., Rep., by Director, Sharad Kumar. ..Petitioner And 1. The Commercial Tax Officer, Jubilee Hills Circle, Punjagutta Division, Mayur Kushal Complex. ..Respondent. (Parties are one and the same in both the WPs) HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITIONS No:606 & 607 OF 2008 COMMON ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) These writ petitions are filed by the petitioner seeking to quash the recovery notice dated 14.11.2007 issued by the respondent. Since the parties and the issue involved in both the writ petitions are one and the same, both the writ petitions are being disposed by this common order. The main grievance of the petitioner is that the orders of the respondent levying tax on second sales turnover of the petitioner company are ex facie illegal and arbitrary. It is also the case of the petitioner that the show cause notice issued by the respondent did not communicate the basis on which the exemption rightly claimed on the second sales turnover, was proposed to be disallowed. In response to the show cause notice, the petitioner requested for personal hearing, but the respondent denied the personal hearing on the ground that in spite of their offer for personal hearing on 19.3.2007, the petitioner did not appear. Such denial is against the principles of natural justice. It is the case of the petitioner that the Government had declared 19.3.2007 as a Public Holiday and therefore, it cannot be said that the petitioner willfully did not appear on the said date. Therefore, the order impugned suffers from illegality and irregularity. On the other hand, the respondent filed counter contending that even though the said date of hearing was declared as holiday, the duty casts on the petitioner to approach the authorities to give any other date for personal hearing. But the petitioner failed to do so and therefore, it cannot be said that there is violation of principles of natural justice. Heard the learned Counsel for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. On a perusal of the material available on record, it is an admitted fact that 19.3.2007 was declared as holiday. In this regard, the contention of the learned Standing Counsel that the petitioner has to approach the authorities to ascertain the next date of hearing, cannot be accepted. A duty is cast on the authorities to inform the next date of hearing to the parties for proper adjudication of the issue involved and therefore, issuance of the notice impugned amounts to deprivation of the opportunity of the petitioner to represent its case and as such, the same cannot be justified. In these circumstances, without expressing any opinion on the merits of the case, We feel it just and proper to grant stay of all further proceedings in pursuance of the recovery notice dated 14.11.2007, but subject to certain conditions. Accordingly, there shall be stay of proceedings in pursuance of recovery notice dated 14.11.2007 on condition of the petitioner depositing 25% each of the APGST and CST for the year 2003-2004, within a period of six weeks from today. However, it is made clear that the amount paid if any, shall be given credit to the above stipulated sum. It is also made clear that after compliance of the above order, the authorities shall afford an opportunity to the petitioner to putforth its case, fix the date of hearing and intimate the same to the petitioner. Subject to the above direction, these writ petitions are disposed of. No order as to costs. ________________________ Justice T. Meena Kumari _________________ Justice G. Rohini Date: 5th February, 2008 Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITIONs No:606 & 607 OF 2008 (Common Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 5/02/2008