TMI Blog2005 (2) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... order of remand made by the Appellate Assistant Commissioner (CT), Salem, specifically directing the respondent to provide an opportunity to cross-examine the seller at Bangalore with regard to the alleged purchase of refined sunflower oil for Rs. 37,39,000 during the year 1993-94 and Rs. 9,73,800 during the year 1994-95. In fact, earlier, when the respondent expressed his inability to summon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mining him on oath or affirmation as well as compelling the production of any document. The said provision also enables the respondent to take action in the event of the summoned person failing to attend or produce the document called for. 3.. I find that the respondent has stated in the order impugned in W.P. No. 2945 of 2005 as under: "According to the direction of the Appellate Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers that are vested in him under section 54 of the Tamil Nadu General Sales Tax Act. The respondent was rest content with merely issuing the summons and stating that since the concerned dealer failed to appear, he had no other alternative except to pass orders based on the available materials on hand. The respondent failed to realise that in the event of such helplessness being recorded by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent to rely on the materials relating to the said dealer for determination of the tax liability on the petitioner. It is open to the respondent to pass orders afresh by complying with the provisions contained in section 54 of the Tamil Nadu General Sales Tax Act. 6.. Writ petitions are disposed of accordingly. No costs. Connected miscellaneous petitions stand closed. Writ petitions disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
