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2016 (9) TMI 720 - HC - VAT and Sales TaxLegality - surprise inspection - recorded statement - jurisdiction of respondent - delegation of power - Commercial Tax Officer - Assessing Officer - Commissioner of Commercial Taxes - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - Section 65 of the TNVAT Act - Held that: - writ of certiorari cannot be issued, quashing the inspection report or the seizure mahazar or the statement recorded from the dealer. The petitioner would state that the officer does not posses the jurisdiction to record the statement or prepare the inspection report or seize the documents. But however, it appears that the documents were seized from the place of business of the petitioner. Therefore, if the petitioner has any reservations on the statement given by them before the Enforcement Officials, it is always open to the petitioner to raise contention before the assessing officer and it is a settled legal position that the assessing officer, while completing the assessment, cannot solely be guided by the statement recorded by the Enforcement Officials - petition disposed off - decided against petitioner.
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