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2019 (1) TMI 491 - HC - VAT and Sales TaxAssessment u/s 3-D(2) of the TNGST Act - whether the demand for the relevant assessment year should be assessed under Section 3-D(2) of the TNGST Act? - Held that:- Section 3-D deals with Payment of tax by hotels, restaurants and sweet stalls. It is not disputed by the Revenue that the assessee was assessed under Section 3-D(2) for the assessment years 1996-97, 1997-98, 1998-99, 1999-00, 2000-01, 2001-02, 2002-03, 2004-05, 2005-06, 2006- 07 and only for the subject assessment year, the assessee was not assessed under the said section - The Revenue did not file any appeal against the said order. Therefore, judicial discipline demands that the Assessing Officer should implicitly obey the order passed by the Appellate Authority or the Tribunal. But unfortunately, the Commercial Tax Officer, Egmore - I Assessment Circle, failed to follow the same and passed an order rejecting the appellant's case by order dated 06.11.2007. The Hon'ble Supreme Court in the case of Union of India v. Kamlakshi Finance Corporation Limited [1991 (9) TMI 72 - SUPREME COURT OF INDIA] has held that the subordinate authorities are bound by the directions issued by the Appellate Authorities, if such hierarchy is not followed, then it will result in judicial anarchy. Therefore, the Assessing Officer is bound to follow the direction issued by the Appellate Authority in its order dated 19.01.2007 in A.P.No.50 of 2006, especially when the Revenue has not filed any appeal against the said order. Tax Case Revision is allowed.
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