1996 (3) TMI 498

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....tion under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956, for his place of business at No. 19-H/1, Kollampattarai Street, Kulithalai, owned by one Mr. Narayanasamy Chettiar. By a notice dated April 26, 1995, issued by the Deputy Commercial Tax Officer, Kulithalai, the petitioner was informed that he has stopped doing business, he has not submitted his books of accounts....

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....tioner was not known. Thiru K. Ramagopal, the learned counsel for the petitioner, submitted as follows: The respondent cannot conduct an enquiry, examine the witnesses behind the back of the petitioner and rely on the statements so recorded without affording the petitioner an opportunity to impeach the correctness of the above statement. The petitioner was not given details of the enquiry, who w....