Compounded tax permission dispute remitted for objection hearing and speaking order by the assessing authority.

A writ challenge to a revised permission for payment of tax at the compounded rate and the consequential notices was not adjudicated on the merits; the pending objection was left for consideration by the assessing authority. The court directed the first respondent to consider Ext. P15 objection, afford the petitioner an opportunity of hearing, and pass a speaking order in accordance with law at the earliest. The matter was thus remitted for administrative consideration rather than decided on the substantive tax dispute.

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Issues: Whether the writ petition challenging the revised permission for payment of tax at the compounded rate and the consequential notices required adjudication on merits, or whether the petitioner should be left to have the pending objection considered by the assessing authority.

Outcome: The writ petition was disposed of by directing the first respondent to consider Ext. P15 objection, afford the petitioner an opportunity of hearing, and pass a speaking order in accordance with law at the earliest.

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