AI Structured Summary
Not yet generated for this judgment
Judgment
M. Jaichandren, J.—Mr. Haja Nazirudeen, the learned Special Government Pleader (Tax), takes notice for the respondents.
With the consent of the learned Counsels appearing on either side, the writ petition itself is taken up for final disposal.
It is submitted that the petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959, and the Central Sales Tax Act,
1956, and it is an assessee on the files of the second respondent.
The main grievance of the petitioner is that without giving an opportunity u/s 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006,
a final order have been passed in RC.C3 16694/06, dated 28.4.2007.
The learned Counsel appearing on behalf of the petitioner has submitted that before the impugned order had been passed by the first
respondent, the petitioner ought to have been given an opportunity, u/s 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006.
The learned Special Government Pleader (Tax) appearing on behalf of the respondents, has submitted that the petitioner would be given an
opportunity in accordance with Section 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006. The learned Special Government
Pleader (Tax) has further submitted that the first respondent may be directed to pass appropriate orders, in accordance with law, after giving an
opportunity to the petitioner, u/s 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006.
On such submissions being made by the learned Special Government Pleader (Tax), the impugned order passed by the first respondent in
RC.C3 16694/06, dated 28.4.2007, is quashed, directing the first respondent, to pass appropriate orders, on merits and in accordance with law,
after giving necessary opportunity to the petitioner, as provided u/s 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006.
Accordingly, the writ petition is partly allowed. No costs. Consequently, connected M.P.No. 1 of 2007 is closed.