Separate notice requirement for multiple assessment years invalidated consolidated assessments and led to remand for fresh action.

Where separate assessment years were involved, a consolidated notice was treated as legally defective because each year required a separate notice and an effective opportunity to reply before assessment. The assessee's application under section 55 of the Tamil Nadu General Sales Tax Act, 1959 did not cure the defect, because the assessments were founded on an unsustainable notice procedure. The Madras HC therefore held the assessment orders to be vitiated, quashed them, and remitted the matter for fresh action after issue of separate notices and a proper opportunity of hearing.

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Issues: Whether assessment orders covering multiple assessment years were vitiated by issuance of a consolidated notice instead of separate notices for each year, notwithstanding the assessee's application under section 55 of the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The assessment years were clubbed under one consolidated notice. The challenge was that each assessment year required a separate notice and an opportunity of reply before assessment. The existence of an application under section 55 did not cure the defect, because the impugned assessments were founded on a notice that was unsustainable in law. The defect was treated as one going to the validity of the assessment process itself.

Conclusion: The assessment orders were held to be vitiated and were quashed. The matter was remitted for fresh action after issuance of separate notices and grant of opportunity to the assessee.

Final Conclusion: The writ petitions succeeded on the ground of defective notice procedure, and the assessments were set aside for reconsideration in accordance with law.

Ratio Decidendi: Where separate assessment years are involved, a consolidated notice without year-wise notices can invalidate the resulting assessment orders if it deprives the assessee of proper opportunity to respond.

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