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2015 (2) TMI 1153 - HC - VAT and Sales TaxSeeking cross-examination of persons - Section 81 of TN VAT Act - Held that:- prior to the introduction of the Act 2006 with effect from 2007, this court had considered a similar issue with regard to the Tamil Nadu General Sales Tax Act in the case of T. M. Rajaganapathi Traders v. Commercial Tax Officer, Salem reported in [2005 (2) TMI 781 - MADRAS HIGH COURT]. Section 54 of the Tamil Nadu General Sales Tax Act is pari materia to section 81 of 2006 Act. This court held that aggrieved person is entitle to cross-examine and that the authority concerned shall issue summons in terms of the provisions of the said Act. Similarly as per Section 81 of the 2006 Act, the authority is empowered to issue summons to the persons and give an opportunity to the dealer to cross-examine them, without which there would be no scope for the authority concerned to rely on the materials for determination of tax liability of the dealer. - Petition disposed of
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