S. Soundarajan v. Assistant Commissioner (CT), Bazaar Circle, Tirupur
2012-02-13
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsel for the petitioner and the learned counsel for the respondent. 2. The main contention raised by the learned counsel appearing on behalf of the petitioner is that the impugned order, dated 24.10.2011, has been passed by the respondent without hearing the petitioner and without giving an opportunity to the petitioner to file the relevant documents, to substantiate his claims. 3. Per contra, the learned counsel appearing on behalf of the respondent had submitted that a notice, dated 25.08.2011, had been issued to the petitioner. However, as the petitioner did not file his objections, the respondent had passed the impugned order, dated 24.10.2011. 4. At this stage of the hearing of the Writ Petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the impugned order passed by the respondent, dated 24.10.2011, is set aside and the petitioner is given an opportunity to appear before the respondent, along with the relevant documents in support of his claim. Thereafter, the respondent may pass appropriate orders, considering the objections filed by the petitioner. 5. In view of the above submissions made by the leaned counsel appearing on behalf of the petitioner, as well as the respondent, the impugned order of the respondent, dated 24.10.2011, is set aside. It would be open to the respondent to issue a fresh notice to the petitioner, permitting the petitioner to file his objections and to furnish the relevant records to substantiate his claim, within a period of two weeks from the date of receipt of a copy of this order. On receipt of such notice, the petitioner shall file his objections, along with the relevant records, within a period of two weeks thereafter. On receipt of the objections to be filed by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of four weeks thereafter. The Writ Petition is ordered accordingly. Consequently, connected miscellaneous petition is closed. No costs.