2018 (10) TMI 1406

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....emalatha For the Respondents : Mrs.G.Dhana Madhri COMMON ORDER Mrs.G.Dhana Madhri, learned Government Advocate accepts notice for the respondents. Heard both and perused the materials placed on record including the written instructions given by the second respondent to the learned Government Pleader (Taxes) vide letter dated 27.7.2018. 2. The applications filed by the petitioner for se....

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....e first respondent that the petitioner is not eligible for enrollment under the Settlement Act. 3. Admittedly, before the impugned orders are passed, the petitioner did not have any opportunity to submit their defenses. This opportunity ought to have been provided by the second respondent since there is a reference to the recommendation made by the first respondent stating that the petitioner i....

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....s Court, if the same is true, it would amount to abdication of statutory duties by the Assessing Officer by merely following the proposals made by the Enforcement Wing officials. 5. So far as the reason that the petitioner is not a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959 is concerned, it is seen that the respondent - Department issued notices to the ....

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....t entitled to make payment by cheque. 7. Admittedly, this said stage has crossed because tax has been remitted, the applications were entertained and the Assessing Officer was directed to furnish various documents by proceedings dated 08.2.2011 namely "1. Assessment order copy 2. Demand as per assessment order 3. Payment made upto the date of application (with details....