2019 (1) TMI 130

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....ons : Mr.A.S.Mujibur Rahman For the petitions : Mr.D.Muruganandham, ORDER These writ petitions have been filed by the petitioner challenging the revised assessment order, dated 31.08.2010, passed by the 2nd respondent for the assessment year 2004-05 and the consequential Form-B6 order, dated 29.04.2011, issued by the 2nd respondent. 2.Since the issue involved in both the writ petitions....

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....ng the said order. Subsequently, the second respondent has issued Form-B6 order to the Banks at Sivakasi and thereby directed the banks to pay the due amount from the petitioner's account. Challenging the said order, the petitioner has filed W.P.(MD).No.5581 of 2011. 4. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the ....

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....ing an opportunity of personal hearing, the respondent has passed the impugned orders. 6. A Division Bench of this Court in an unreported decision in W.A.(MD) No.234 to 240 of 2015 (G.V.Cotton Mills (P) Ltd., Rep. by its Managing Director Vs. The Assistant Commissioner (CT), Avarayampalayam Assessment Circle Corporation of Shopping Complex, Coimbatore), dated 16.03.2018, has held that the oppor....

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....The Union of India and others( 2013(10) Scale 608) observed that even in the absence of a specific provision of giving hearing, the hearing is required in such cases, unless specifically excluded by a statutory provision." 7. In this case, admittedly, the petitioner has not submitted his objections. Even then, the second respondent ought to have been provided an opportunity of personal hearing ....