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2015 (3) TMI 300 - HC - VAT and Sales TaxNon filing of returns - Intention to evade tax - Non compliance with Section 22(4) and Section 81 of the Tamil Nadu Value Added Tax, 2006 by the Revenue - Held that:- Prior to the introduction of the Act 2006 with effect from 2007, this Court had considered a similar issue with regard to Tamil Nadu General Sales Tax Act in the case of T.M.RAJAGANAPATHI TRADERS VS. 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 in the above cited decision has 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 respondent 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. - while setting aside the order impugned in this writ petition, I direct the respondent to comply with Section 81 of the 2006 Act in its letter and spirit and before passing final order afresh on merits, an opportunity of hearing is mandatory besides asking the petitioner to file objections, if any - Decided in favour of assessee.
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