Court grants petitioner liberty to file objections within set time, sets aside orders, remands for fresh consideration.

The Court granted the petitioner liberty to file objections within a specified time frame, setting aside the impugned orders and remanding the matters back to the respondent for fresh consideration. The petitioner was directed to submit objections within two weeks, and the respondent would reconsider the matter after providing a personal hearing. The writ petitions were disposed of without costs, and connected matters were closed.

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Issues:
Challenge to assessment orders under Tamil Nadu Tax on Luxuries Act 1981 for suppressed turnover and penalties.

Analysis:
The petitioner, running a Beach Resorts, challenged assessment orders by the respondent for suppressed turnover of room rent and penalties. The respondent issued notices proposing significant turnovers as suppressed turnover, along with penalties for different assessment years. The petitioner failed to file objections to the notices, leading to the respondent accepting the proposals and passing impugned orders. The petitioner's counsel requested permission to file objections belatedly, which was supported by the Additional Government Pleader for the respondent.

The Court considered both sides' submissions and noted the petitioner's failure to file objections. Consequently, the Court granted liberty to the petitioner to file objections within a specified time frame. The impugned orders were set aside, and the matters were remanded back to the respondent for fresh consideration. The petitioner was directed to submit objections within two weeks, following which the respondent would reconsider the matter after providing a personal hearing to the petitioner. The writ petitions were disposed of without costs, and connected matters were closed.

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