TMI Blog2014 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ere to the time schedule given in the Circular, but in the case on hand, they have failed to do so. That apart, at the time of making the surprise inspection on 2.7.2013, the officials had collected a sum of ₹ 72,438/- and a perusal of the ICICI Bank statement, Arni Branch, would disclose that the said cheque bearing No.19099 was encashed by the Commercial Tax Officer, on 18.7.2013, and though in the impugned proceedings the collection of tax has been referred to, the amount has not been mentioned and it was also not adjusted while arriving at the proposed taxable turnover. Therefore, this Court is of the considered view, in the light of the infirmities, that the impugned order is liable to be set aside and the matter is once again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 afternoon, the Enforcement Wing Officials visited the Branch Office of the petitioner concern along with the set of written papers and took the signatures under threat of coercion and prepared a report said to be 'surprise inspection report' and the petitioner was forced to pay the compound fee of ₹ 2,000/- and a sum of ₹ 72,438/- was also collected, by way of cheque. 3. On 01.06.2014 the petitioner was issued with a notice, dated 29.05.2014, by the respondent, demanding a tax of ₹ 2,50,895/- and a penalty to the tune of ₹ 1,25,497/- and after receipt of the same, the petitioner submitted its detailed response on 11.6.2014 and without considering and without properly adhering to the principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation, dated 11.6.2014, and it is beyond the prescribed time limit, as per the above said Circular. 6. It is the further submission of the learned counsel for the petitioner that as per Circular No.7/14 dated 3.2.2014, issued by the Official of the the Principal Secretary, Commissioner of Commercial Taxes, Chepauk, Chennai-5, a reasonable opportunity of personal hearing is to be given, before passing any order of revision and admittedly, no property opportunity has been given to the petitioner. 7.It is also submitted by the learned counsel for the petitioner that at the time of conducting the surprise inspection, the inspecting authority is prohibited from collecting any amount towards tax as well as compound fee, but the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rprise inspection on 2.7.2013, the officials had collected a sum of ₹ 72,438/- and a perusal of the ICICI Bank statement, Arni Branch, would disclose that the said cheque bearing No.19099 was encashed by the Commercial Tax Officer, on 18.7.2013, and though in the impugned proceedings the collection of tax has been referred to, the amount has not been mentioned and it was also not adjusted while arriving at the proposed taxable turnover. Therefore, this Court is of the considered view, in the light of the infirmities, that the impugned order is liable to be set aside and the matter is once again be remanded to the respondent for fresh adjudication, in accordance with law. 11. In the result, the writ petition is partly allowed and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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