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2019 (12) TMI 1477 - HC - VAT and Sales TaxIssuance of pre-assessment notices dated 05.04.2007 to the petitioner - period prior to the repeal of the TNGST Act, 1959 - TNVAT Act, 2006? - HELD THAT:- For the respective assessment years, it appears that the petitioner had not filed sales tax returns and had not paid tax. Therefore, the 2nd respondent issued summons to the petitioner to produce relevant documents. Since there were no compliance by the petitioner, a proposal notice was issued to arrive at an assessment based on the best judgment method. The petitioner was asked to file its reply on or before 10.11.2006. However, the petitioner again failed to comply - Under Sub-Clause (a) of 88(3) of TN VAT Act, 2006, there is saving of proceedings already initiated under the repealed TNGST Act, 1954. Under Sub- clause (b) of the said provision, tax due under the repealed enactment shall be levied, assessed and collected under the Provisions of the Act, as if T.N.VAT Act, 2006 was in force during the period in dispute. Before the procedure contemplated under Rules 11 and 12 of the TNGST Rules, 1959 could be completed, the TNGST Act, 1959 came to be repealed and substituted with T.N. VAT Act, 2006. There is not only saving of the proceedings initiated but also a right to proceed further in respect of tax demands due under TNGST Act, 1959 as if the said Act had been in force all along prior to 1.1.2007 under Section 88(3) of T.N. VAT Act - Under the new enactment, there is no procedure for getting concurrence of the Jurisdictional Deputy Commissioner. Therefore, the impugned notices are to be deemed to have been issued under Section 88(3)(b) of the T.N. VAT Act, 2006 and continued. Petition dismissed.
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