2016 (9) TMI 1467

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.... Tamil Nadu General Sales Tax Act, 1959, had challenged the order of assessment, dated 28. 02. 2005, for the assessment years 2002-03. Earlier, the petitioner came before this Court, by way of filing W. P. No. 38521 of 2004, expressing grievance that the Assessing Officer did not permit cross examination of witnesses, and therefore, the revised notice, dated 30. 11. 2004, has to be set aside. The said Writ Petition was disposed of, by order, dated 07. 01. 2005, issuing following direction:- "In view of the said submissions, I direct the respondents herein to furnish copies of the document required by the petitioner within a period of two weeks from today, and on receipt of the same, the petitioner is directed to submit their objections, i....

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....ses 4) M/s. Kannan Trading Company. 5) M/s. Alagar Perumal Textiles 6) M/s. Hanuman Traders 7) M/s. S. V. Balasubramanian Traders 8) M/s. Jayanthi Traders 9) M/s. S. Sivasubramanian Traders 10)M/s. Bakkiyalakshmi Traders 11)M/s. Swamy Trading Company. " 5. The learned counsel appearing for the petitioner would submit that, except the document, mentioned in Serial No. b), i. e. , the statements gathered by the Assessment Circle Officer, other documents have not been furnished to the petitioner. That apart, it is stated that no opportunity to cross examine the witnesses was granted. 6. In the impugned order, the respondent would state that all the documents, as directed to be furnished by this Court, in its order, d....

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.... in W. P. No. 38521 of 2004, dated 07. 01. 2005, insofar it relates to furnishing of documents is concerned, the same has been complied with by the respondent, and the petitioner is not entitled for any more documents. However, the other limb of the direction issued by this Court, is with regard to giving an opportunity to the petitioner to cross examine the witnesses who are examined by the respondents. This, of course, has not been complied with. Therefore, to that extent, the petitioner is entitled to the grant of relief. 11. Accordingly, this Writ Petition is partly allowed, the impugned assessment is set aside solely for the reasons that opportunity to cross examine the witnesses has not been given, in respect of the persons from whom....