1998 (3) TMI 645

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....s to quash the proceedings dated January 12, 1998 issued by the respondent and give directions to make an order of assessment first and then demand the tax due from the petitioner. The facts are as follows: 2.. The petitioner was carrying on business in lottery tickets in the name and style of "Elangovan Lottery Centre" for only 6 months from July, 1992 to December, 1992. The petitioner is not ....

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....le bills. The dealer was not maintaining accounts for the year in question. The dealer has also given a statement on August 21, 1992 relating to the date of inspection and admitted a certain irregularities. A notice based on the recovery of slips was issued to the dealer at his business address 37, Motilal Street, T. Nagar, Chennai-17. There is an endorsement in the notice dated November 5, 1993 t....

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....e proposal and finalise the order of assessment. Thereafter, notices had been issued in form B-3 on April 28, 1995 and sent to the petitioner to his residential address. The cover has been returned unserved. 4.. Under the above circumstances, the question is whether the petitioner has been served with notice prior to assessment in accordance with rule 52 of the Tamil Nadu General Sales Tax Rule....

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....idered as improper notice and a violation of rule 52 is inferred. 5.. Having regard to the above legal position I am constrained to set aside the order of assessment dated April 28, 1995 made in Rc. No. 2191/92-93 as being in violation of the principles of natural justice and statutory rules. The said order is accordingly quashed. The respondent is directed to give a fresh opportunity to the pe....