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2019 (6) TMI 877 - HC - VAT and Sales TaxSelf assessment/deemed assessment - Section 22(2) of TNVAT Act - HELD THAT:- There is violation of NJP, it may not be necessary to relegate the writ petitioner to the appeal remedy i.e., alternate remedy by way of an appeal to the Appellate Deputy Commissioner. As this Court is setting aside the impugned orders and sending it back to the Assessing Officer in the light of the facts and circumstances of this case, this Court deems it appropriate to mention that assessment afresh shall be in accordance with the principles laid down by this Court in cases of this nature more particularly in Narasus Roller Flour Mills Vs. Commercial Tax Officer (Enforcement Wing), Sankagiri [2015 (4) TMI 361 - MADRAS HIGH COURT]. In Narasus Roller Flour Mill's case, this Court had held that the Assessing Officer shall not go merely by the proposal given by the Enforcement Wing Officers, but shall make an assessment independent of the proposal given by the Enforcement Wing Officers. Petition allowed - decided in favor of appellant.
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