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2012 DIGILAW 607 (MAD)

Lakshmi Saraswathi Timbers, Represented by its Partner, T. Janagan v. Commercial Tax Officer, Arcot

2012-02-06

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing for the petitioner is that the impugned order, dated 10.10.2011, had been issued by the respondent, cancelling the Registration of the godown in question, without issuing any notice to the petitioner and without giving an opportunity of personal hearing. 3. The learned counsel appearing on behalf of the respondent had not refuted the said submissions made by the learned counsel appearing on behalf of the petitioner. 4. In such circumstances, the impugned order, dated 10.10.2011, passed by the respondent, is set aside. However, it is made clear that it would be open to the respondent to issue a notice to the petitioner, if so advised, to cancel the Registration granted in respect of the godown in question and thereafter, to pass appropriate orders, as per law, after giving an opportunity of personal hearing to the petitioner. The Writ Petition is ordered accordingly. No costs. Consequently connected the Miscellaneous petition is closed.