Court quashes order, emphasizes personal hearing in tax assessment.

The court ruled in favor of the petitioner, quashing the impugned order under Section 22(4) of the TNVAT Act. The court emphasized the necessity of issuing separate orders for each assessment year to facilitate appeals and underscored the requirement of a personal hearing before passing such orders. The petitioner was directed to apply for a personal hearing, and the authorities were instructed to conduct the hearing promptly and issue final orders within two weeks. The writ petition was allowed without costs, highlighting the significance of procedural fairness and statutory compliance in tax assessment cases.

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Issues:
Challenge to order under Section 22(4) of TNVAT Act for revision of assessment - Separate proceedings and appeals for each assessment year - Interpretation of "being heard" in Section 22(4) - Requirement of personal hearing before passing order.

Analysis:
The petitioner challenged an order under Section 22(4) of the TNVAT Act, arguing that separate orders should be issued for each assessment year and a personal hearing should have been granted before passing the impugned order. The petitioner contended that the absence of a personal hearing rendered the order invalid.

The petitioner's counsel argued that separate orders for each assessment year are necessary to facilitate appeals and that the term "being heard" in Section 22(4) mandates a personal hearing. The respondent's counsel opposed, stating that the details for each year were separately mentioned in the order, making separate orders redundant.

The court opined that while separate orders may be a technicality, they would aid in the appeal process. It was deemed preferable for the competent authorities to issue separate orders for each assessment year to enable timely appeals. The court also emphasized the importance of providing a personal hearing as required by Section 22(4) of the TNVAT Act.

The court directed the petitioner to submit an application for personal hearing along with explanations and documents within a week. Upon receipt, the authorities were instructed to grant a personal hearing within a week and pass final orders within two weeks. The impugned order was quashed, and the writ petition was allowed, without costs.

In conclusion, the court highlighted the necessity of separate orders for each assessment year for effective appeals and stressed the requirement of a personal hearing as per Section 22(4) of the TNVAT Act. The judgment emphasized the importance of procedural fairness and compliance with statutory provisions in tax assessment matters.

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