@JUDGMENTTAG-ORDER
M. Jaichandren
1. Heard the learned counsels appearing for both sides. At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that the impugned orders, dated 14.9.2011 and 19.1.2012, had been passed without giving a proper opportunity to the petitioner to file its objections, along with the relevant documents, to show that the sale of Indian Musical Instruments is exempted from the payment of sales tax, under the Tamil Nadu General Sales Tax Act,1959. Therefore, this Court may be pleased to set aside the impugned orders of the respondent, dated 14.9.2011 and 19.1.2012, permitting the petitioner to file its objections to the notice issued, on 10.2.2010, along with the relevant documents, to substantiate its claim.
2. The learned counsel appearing for the petitioner had further submitted that the respondent may be directed to consider the objections to be raised by the petitioner and the relevant documents to be furnished by the petitioner to substantiate its claim and to pass appropriate orders there on, on merits and in accordance with law.
3. The learned Government Advocate appearing for the respondent had submitted that a notice had been issued tithe petitioner, on 10.2.2010. Since, the petitioner had neither filed any objections nor made any representation to prove its claim, the impugned orders had been passed by the respondent, as per law.
4. In view of the above, this Court finds it appropriate to set aside the impugned orders of the respondent, dated 14.9.2011 and 19.1.2012. The petitioners permitted to file its objections to the notice issued byte respondent, on 10.2.2010, along with the relevant documents to substantiate its claims, within fifteen days from the date of receipt of a copy of this order. On such objections being filed by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within period of eight weeks thereafter. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.
