Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1467 - HC - VAT and Sales TaxPrinciples of Natural justice - Validity of order of assessment - Tamil Nadu General Sales Tax Act, 1959 - case of petitioner is that the Assessing Officer did not permit cross examination of witnesses, and therefore, the revised notice, dated 30. 11. 2004, has to be set aside. Whether the petitioner had a fair opportunity to cross examine the witnesses before the impugned assessment order was passed, in the light of the earlier direction issued by this Court, in W. P. No. 38521 of 2004, as it would bind the Assessing Officer? Held that:- Apart from the statements gathered by the Assessment Circle Officer, the copy of which, has already been furnished to the petitioner, the petitioner has sought for other details, viz. , i) xerox copy of the application and other details when they applied for registration certificate, ii) the name of the Officer, who issued the certificate, iii) xerox copy of the ration card, iv) name of the Officer, who collected the renewal fee. , etc. - these documents are absolutely not germane to complete the assessment. That part, these are documents filed by other dealers and are kept on the file of the respondent, and he holds the same in fiduciary capacity. Therefore, the details thereunder, which are personal to the concerned dealer, cannot be compelled to be furnished to the petitioner, even as per the provisions of the Right to Information Act. The direction issued by this Court, in W. P. No. 38521 of 2004, dated 07. 01. 2005, insofar it relates to furnishing of documents is concerned, the same has been complied with by the respondent, and the petitioner is not entitled for any more documents. With regard to giving an opportunity to the petitioner to cross examine the witnesses who are examined by the respondents. This, of course, has not been complied with. Therefore, to that extent, the petitioner is entitled to the grant of relief. The matter is remanded to the respondent for fresh consideration - appeal allowed by way of remand.
|