2018 (2) TMI 1544

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....r For The Respondent : M/s. Narmadha Sampath Special Government Pleader ORDER Heard Mr. S.Raveekumar, learned counsel appearing for the petitioner and M/s. Narmadha Sampath, learned Special Government Pleader appearing for the respondent. 2.The petitioner has filed this writ petition challenging the order of assessment dated 30.10.2008 for the assessment year 1992-93 under the provisio....

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.... satisfaction of the assessing officer that the presumption which he has arrived at is actually incorrect. However, this exercise cannot be done in a writ petition. 5. It is to be noted that when the petitioner submitted their objections to the pre-assessment notice dated 28.12.2007 by their letter dated 21.08.2008, the petitioner specifically pleaded that if any further details are required, t....

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....issues involved in this writ petition involves adjudication into disputed questions of fact which obviously cannot be done in a writ petition. Therefore, this Court deems it appropriate to grant liberty to the petitioner to file an application under Section 55 of the TNGST Act which is a power given to rectify any error apparent on the face of record. According to the petitioner, for the previous ....

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....ssessing officer and such petition shall be filed within a period of four weeks from the date of receipt of a copy of this order. On receipt of the same, the respondent shall offer an opportunity of personal hearing to the petitioner and pass a reasoned order on merits and in accordance with law. Consequently, connected miscellaneous petition is closed. No costs. 4.Since more or less identical ....