2009 (1) TMI 835

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....issued by the second respondent vide annexure C in so far as the petitioner herein is concerned and consequently quash the impugned final assessment order dated February 29, 2008 passed by the fourth respondent vide annexure E and the demand notice at annexure F dated July 11, 2008. Further, the petitioner has sought for a declaration, to declare that the petitioner is not liable to pay entertainm....

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....lm "Krishna". Be that as it may, acting on the complaint submitted by the third party, the third respondent has suspended the 100 per cent exemption of entertainment tax accorded by him on October 5, 2007 and communicated the same to the second respondent on December 20, 2007. Based on the said communication, the second respondent has passed the impugned order/communication dated January 30, 2008,....

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....y 11, 2008 vide annexure F. Being aggrieved by the impugned communication/assessment order/demand notice vide annexures C, E and F, respectively, the petitioner herein felt necessitated to present the instant writ petition. I have heard learned counsel appearing for the petitioner and learned Government Pleader appearing for the respondents. After careful perusal of the material available on rec....

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....passed the impugned assessment orders and the consequential demand notice without affording opportunity to the petitioner. Therefore, the said order passed and the demand notice issued are liable to vitiate for non-compliance with the principles of natural justice. Therefore, without going further into the merits and demerits of this case, it would suffice for this court, if the communication, as....