TMI Blog2014 (7) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... r to complete the assessment on the basis of the proposal in D3 form, the assessing officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, has not independently applied his mind, but adopted the sales turnover as found in D3 proposal and also levied the penalty in the manner indicated in D3 proposal. It is well settled that the assessing officer is a quasi judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 09.10.2013 and to quash the same. 2. The petitioner is running a lodging house by name Hotel Seaview at Kanyakumari and he is a registered dealer under the Tamil Nadu Tax on Luxuries Act, 1981. On 29.05.2010, there was an inspection by the Enforcement Wing Officers and certain defects were pointed out. Certain records were recovered from the petitioner by issue of D7 slip. The petitioner made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id proposal, they have not been provided an opportunity of being heard. In fact, the petitioner filed a detailed objection on 09.04.2011 and by their letter dated 24.10.2011 after the receipt of the D7 records. Thereafter, the petitioners were issued a notice dated 23.08.2013 in which there is a direction to file objection along with necessary supporting documents as per the directions of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) submitted that the impugned order has been passed by the first respondent totally based on D3 proposal. When the higher officer has directed the assessing officer to complete the assessment on the basis of the proposal in D3 form, the assessing officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, has not independently applied his mind, but adopted the sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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