2019 (6) TMI 622

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.... petitioner and Ms.Dhanamadhri, learned Government Advocate (Taxes) on behalf of sole respondent are before this Court. 3.Though this matter is listed under the caption 'ADJOURNED ADMISSION', by consent of both the learned counsel i.e., counsel for writ petitioner and revenue counsel, these main writ petitions itself are taken up for final disposal, same are heard out and are being disposed of. 4.The subject matter of these writ petitions are common. Seven different proceedings of the Assistant Commissioner (ST), Royapuram Assessment Circle i.e., sole respondent in these writ petitions, have been called in question in each of these writ petitions. 5.To be noted, all the seven impugned proceedings of the respondent are dated 20.06....

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....tely, the aforesaid impugned Orders came to be passed by the respondent. 11. Learned counsel for petitioner, adverting to the affidavit filed in support of writ petition, submitted that the pivotal ground on which the impugned Assessment Orders are assailed is that 'principles of natural justice' ('NJP' for brevity) have been given a go by. A perusal of the impugned order, viewed in the light of the trajectory of the submissions made today, reveals that the petitioner may not be able to make out a tenable case qua violation of NJP as the petitioner has changed his address and has not intimated the same to the respondent. 12. To be noted, the address as contained in the impugned order reads as follows: 'FC-Venus Gems ....

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....me is articulated elsewhere infra in this order. 15. Be that as it may, after the writ petitions were heard out for some time, as much as the writ petitions were taken up for disposal by consent, it was agreed by both counsel that an order can be passed by consent to the effect that the petitioner Assessee will be given an opportunity to submit all the records within a prescribed time frame subject to the petitioner paying 15% of the disputed tax (obviously excluding penalty) as per the amount set out in the respective impugned orders. In other words, disputed tax and 15% of the same is in accordance with the amount set out in the respective Assessment Orders. Therefore, by consent, the following order is passed: a) The impugned order of....