Annai Muthu Concrete Blocks v. The Additional Deputy Commercial Tax Officer III, Thoothukudi
2006-07-28
P.SATHASIVAM
body2006
DigiLaw.ai
Judgment :- (Petitions filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus as stated therein.) Common Order: By consent of both sides, the writ petitions themselves are taken up for disposal. 2. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. 3. It is the grievance of the petitioner that though the copies of D-7 slips and other records relied on by the respondent, they have not been furnished to them and they were not given sufficient opportunity to explain the nature of slips. It is also brought to my notice that in similar circumstances, this Court quashed the assessment orders and remitted the matter back to the authority concerned for passing fresh orders, after affording opportunity to the petitioner (vide W.P.No.15457 of 2005). Following the above decision, the present matter is remitted to the respondent for fresh consideration and he is directed to furnish copies of D-7 slips and also afford opportunity to the petitioner and thereafter, he is free to pass appropriate orders in accordance with law. With the above observation, these writ petitions are allowed. No costs. Consequently, connected WPMPs., are closed.