2014 (7) TMI 1077

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....iled by the petitioner for issuance of Certiorari to call for the records on the file of the first respondent herein in his TNTLH 02962/2009-10, dated 09.10.2013 and to quash the same. 2. The petitioner is running a lodging house by name Hotel Seaview at Kanyakumari and he is a registered dealer under the Tamil Nadu Tax on Luxuries Act, 1981. On 29.05.2010, there was an inspection by the Enforcem....

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....ds. But, straightaway the respondent herein based on the D3 proposal issued the notice. Even though the petitioners filed their objection to the said proposal, they have not been provided an opportunity of being heard. In fact, the petitioner filed a detailed objection on 09.04.2011 and by their letter dated 24.10.2011 after the receipt of the D7 records. Thereafter, the petitioners were issued a ....

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....sel for the petitioner placing reliance on the decision of this Court reported in 146 STC 642 (Madras Granites (P) Ltd. v. Commercial Tax Officer) submitted that the impugned order has been passed by the first respondent totally based on D3 proposal. When the higher officer has directed the assessing officer to complete the assessment on the basis of the proposal in D3 form, the assessing officer,....