2019 (2) TMI 1474

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.... of the Tamil Nadu Tax on Luxuries Act, 1981 for the period 2014-15. 3. This Court has considered a similar challenge in respect of the same petitioner in a batch of Writ Petitions bearing W.P.Nos.3924, 3928, 3930, 3931, 3934, 3936, 3939, 3941, 3942, of 2019 and has passed orders as follows: '3. Heard the submissions of Ms.Aparna Nandakumar, learned counsel for the petitioner and Mr.Hariharan learned Additional Government Pleader for the respondent. 4. A perusal of the impunged assessment orders indicate that the place of the business of the writ petitioner was inspected by the Officials of the Enforcement Wing on 28.03.2017. Various irregularities appear to have been noticed by the officials based on which proposal....

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....the petition as above, being of the view that the very fact that the assessee had requested an adjournment would indicate that there were no records in support of their contentions available with them. He then proceeded to complete the assessments taking into account the objections filed by the petitioner in writing. Thus no personal hearing as sought for by the petitioner was granted. 7. The Special/Principal Commissioner, Commercial Taxes Department has time and again reiterated the importance of a proper and satisfactory opportunity of hearing being afforded to the assessee prior to completion of proceedings for assessment/other proceedings under the provisions of the Act. 8. Circular No.3/2019 dated 18.01.2019 of the A....

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....thorities on the content of the expression reasonable opportunity to show cause. It may be true if the provision of reasonable opportunity to show cause is considered bereft of the circular, then it may not be held that it includes an opportunity of personal hearing. But then in a case where the question involved is one of determination of certain factual disputes, which are a bit complex and not free from controversy, the Court has to consider whether principles of fairness would encompass personal hearing within the concept of reasonable opportunity to show cause under Section 16(1)(a) of the said Act. 12. Reference in this connection may be made to Professor Wades treatise on Administrative Law (9th Edition). At page 517 of the ....

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....e interpreted in line with the said Circular where it has been provided in a case where the assessee demands for oral hearing such oral hearing should be given. The said Circular has been issued by the Commissioner who has to administer the provisions of the said Act. 12. Despite the aforesaid circulars that are being issued from time to time it is seen that the orders of assessment challenged before this Court are in blatant contradiction/violation of the instructions contained therein. Even in the present case though a specific request for personal hearing is made by the assessee, the assessments have been completed on the assumption that the assessee has no material in support of its stand and without the Assessing Authority add....