2019 (1) TMI 163

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....the orders of assessment passed in respect of assessment years 2013-14 and 2014-15 dated 22.10.2018. 3. The petitioner is questioning the impugned orders by contending that the Assessing Officer was not correct in levying tax on the maintenance work and on the payment of wages for maintaining the canal which is pure labour work. The next objection raised against the imposition of penalty is that the Assessing Officer has not given an opportunity of personal hearing to the petitioner before imposing such penalty. 4. The learned Government Advocate, on the other hand, submitted that the petitioner is not entitled for any indulgence from this Court since, he has not filed a reply to the notice of proposal nor utilised the opportunity of ....

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.....7 of 2014. I myself considered the scope of Circular No.7/2014 in WP.No.6868 to 6874 of 2017 dated 21.03.2017 wherein at Paragraph Nos. 9, 10 & 11, it has been observed as follows:- "9. At this juncture, it is useful to refer to the Circular issued by the office of the Principal Secretary / Commissioner of Commercial Taxes, Chepauk, Chennai-6 in Circular No.7/2014, wherein, it is observed as follows: a) Passing of Orders: Fifteen days time limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process. (i) Af....

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....ner, has, infact, not afforded such opportunity to the petitioner by not informing the date of such hearing. Therefore, it is evident that the petitioner was not given such personal hearing and consequently, as rightly argued by the learned counsel for the petitioner, the impugned orders of assessment suffers on the ground of violation of natural justice. 11. Accordingly, this Court is satisfied to set aside the order of assessment only on the ground of violation of principles of natural justice, without going into any of the merits of the contentions raised by the parties on the orders of assessment. Consequently, the writ petitions are allowed and the impugned orders of assessment are set aside and the matter is remitted back to ....