THE HONOURABLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 14553 of 2008 ORAL ORDER: (Per T. Meena Kumari, J) The Writ Petition is ﬁled challenging the assessment order passed by the 1st respondent dated 19.2.2008 for the tax period 1.4.2005 to 31.3.2006 in TIN No.28160106210 and to declare the same as illegal and to set aside the same. The learned counsel for the petitioner submits that the respondent has passed exparte assessment order without hearing the petitioner and also without giving sufficient time for filing objections. The learned Special Standing Counsel for Commercial Taxes submits that even though show cause notice has been issued to the petitioner, the petitioner has not availed the remedy. On perusal of the order itself goes to show that the petitioner has sought 15 days time by his letter dated 7.2.2008, for which authorities have granted time upto 18.2.2008 and the respondent has passed the impugned order on 19.2.2008. In view of the above facts that the petitioner has not availed the remedy and the assessment order has been passed by the respondent, without hearing the petitioner, we feel it appropriate to remand the matter. The learned counsel for the petitioner has sought time for filing objections. Under these circumstances, the Writ Petition is disposed of and the petitioner shall ﬁle objections within a period of three weeks from the date of receipt of a copy of this order and on ﬁling such objections, the respondents shall pass appropriate orders within a period of four weeks from there after in accordance with law. In default, the impugned order stands operated. The Writ Petition is disposed of accordingly. _______________________ T. MEENA KUMARI, J _______________________________ RAMESH RANGANATHAN, J 8.7.2008 CHV