Petitioner Must Pay 15% Tax Demand Within 3 Weeks to Avoid Dismissal of Writ Petition

The Court directed the petitioner, a registered dealer challenging assessment orders for 2013-14 and 2014-15, to pay 15% of the tax demanded within three weeks. Failure to comply would lead to dismissal of the writ petition. The assessment orders would be treated as show cause notices upon payment, allowing the petitioner to file objections. The respondent was instructed to consider objections, provide a personal hearing, and proceed with assessment accordingly. The judgment clarified that enforcement of the demand in the assessment orders would be suspended until the respondent's compliance with the Court's directives. The petitioner was reminded of the option to appeal the assessment orders.

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Issues:
Challenge to assessment orders for the years 2013-14 and 2014-15 based on field audit report; Request for an opportunity to submit objections; Direction to pay 15% of tax demanded for both assessment years; Affording opportunity for objections and personal hearing; Consequences of non-compliance with payment condition; Right to invoke appellate remedy against assessment orders.

Analysis:
The petitioner, a registered dealer under the TNVAT Act, challenged assessment orders for 2013-14 and 2014-15 based on a field audit report. The petitioner's father was present during the audit, and the enforcement officials recorded his statement and collected a compounding fee. Notices proposing to revise the turnover were issued, but the petitioner, due to ill health, did not reply, submitting a medical certificate for the period of advised bed rest. The petitioner sought an opportunity to present objections to the assessment orders.

The Court, considering the circumstances, directed the petitioner to pay 15% of the tax demanded for both years within three weeks. Upon payment, the assessment orders would be treated as show cause notices, allowing the petitioner to file objections. Failure to comply within the stipulated period would result in dismissal of the writ petition. The respondent was instructed to consider objections, provide a personal hearing, and proceed with assessment in accordance with the law upon compliance.

The judgment clarified that until the respondent passed orders in line with the Court's direction, the demand in the assessment orders would not be enforced. The petitioner was also reminded of the option to utilize the appellate remedy available under the Act against the impugned assessment orders. The Court disposed of the writ petitions with the specified directions, closing connected miscellaneous petitions without costs.

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