2006 (3) TMI 711

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssion and I heard the learned counsel for the petitioner as well as the learned Government Advocate for the respondent. The prayer in these writ petitions is for a writ of certiorari to call for the records of the impugned proceedings of the respondent herein in Tamil Nadu general sales tax assessment Nos. 0360494/2000-01 dated December 30, 2005, 0360494/2001-02 dated December 30, 2005 and 036049....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a position to dispute the said fact. Hence, the impugned orders are set aside and the matters are remanded back to the respondent for fresh consideration. The respondent is directed to give an opportunity to the petitioner to cross-examine the witnesses, whose statements are sought to be relied upon by them (sellers of the petitioner) and thereafter pass orders on merits and in accordance with law....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of the said deceased (wife of the deceased). But yet, the assessment order has been passed in the name of the dead person. The learned counsel relied upon the judgment of the division Bench of this court reported in State of Madras v. Smt. K. A. Valliammal [1973] 31 STC 581, and submitted that an assessment made on a deceased dealer without taking note of section 15 of the Tamil Nadu General Sa....