High Court directs tax officer to reconsider representation with petitioner's objections and legal provisions, allowing personal appearance if necessary. Orders due in 12 weeks. Writ Petition disposed.

The High Court directed the Deputy Commercial Tax Officer to reconsider the petitioner's representation, ensuring the petitioner's objections and relevant legal provisions are duly considered. The officer was instructed to allow the petitioner's personal appearance if needed and to pass orders promptly within twelve weeks. The Court disposed of the Writ Petition without costs and closed related Miscellaneous Petitions.

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Issues:
1. Quashing of impugned proceedings dated 26.02.2004
2. Consideration of objections and judgments by the Deputy Commercial Tax Officer
3. Non-consideration of facts and legal provisions in the representation
4. Directions to consider the representation and pass orders expeditiously

Analysis:
1. The primary issue in this case was the request to quash the impugned proceedings dated 26.02.2004. The petitioner sought relief in this regard through a Writ Petition before the High Court.

2. The counsel for the petitioner argued that the Deputy Commercial Tax Officer had passed the impugned order without adequately considering the objections raised by the petitioner and the relevant judgments of the High Court and the Supreme Court. The petitioner had submitted detailed objections on 19.02.2004 and a representation on 01.03.2004, but both were allegedly not taken into account by the 1st respondent.

3. It was contended that the representation submitted by the petitioner contained both factual details and legal provisions that were crucial to the case. However, the petitioner's grievance was that these aspects were not duly considered by the Deputy Commercial Tax Officer.

4. In light of the above, the High Court directed the 1st respondent, the Deputy Commercial Tax Officer-III, Thoothukudi, to reconsider the petitioner's representation from 01.03.2004. The officer was instructed to provide an opportunity for the petitioner's personal appearance if requested and to pass orders expeditiously, within twelve weeks from the receipt of the court's order. The petitioner was also asked to submit all relevant documents and judgments relied upon during the proceedings.

5. The Court disposed of the Writ Petition with these directions, emphasizing that no costs were to be incurred. Additionally, the connected Miscellaneous Petitions were closed as a consequence of this judgment.

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