9911796707
TMI Blog2014 (9) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... ner for the assessment years 2007-2008 to 2011-2012 under the TNVAT Act based on the directions given by the 2nd and 3rd respondents in their proceedings in L.Dis.No.180/2014 A4 dated 20.3.2014 and Sl.152/2012-2013 dated 20.12.2012. 3. The short facts of the cases are as follows: (i) The petitioner is in the business of processing of films, film handling, print processing, production and distribution of films in various languages, visual effects, editing, recording, digital imaging and also involved in trading cinematographic films and positive films and compact discs. The petitioner is a registered dealer on the file of the 1st respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as, '& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on the chemicals and also proposed to recover TDS on the alleged works contract turnover besides proposing to levy penalty under Sections 27(3) and 27(4) of the TNVAT Act. The petitioner filed detailed objections dated 3.4.2013 for the notices issued for the years 2008-2009 and 2009-2010 and objection dated 26.4.2013 for the assessment year 2010-2011. Simultaneously similar proposals have also been issued for the remaining years. The petitioner attended the personal hearing afforded by the respondents after filing his objections. (iv) After accepting the objections raised by the petitioner, the 1st respondent sent a deviation report dated 13.1.2014 to the 2nd respondent requesting him to address to the 4th respondent to seek permission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has passed the assessment orders which shows that the impugned orders have not passed by the 1st respondent independently. Therefore, the learned Counsel for the petitioner would request that the above cases may be remanded to the 1st respondent for passing orders afresh. It is also fairly submitted by the learned Counsel for the petitioner that the petitioner is ready to deposit 25% of the tax amount in each case to show their bonafide before the authority concerned so that proper and valid enquiry could be conducted. 5. Learned Additional Government Pleader appearing for the respondents would contend that though initially, the 1st respondent has sent a deviation report to the 2nd respondent in respect of the petitioner's Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , v. Joint Commercial Tax Officer reported in (1965) 16 769 in which the relevant portion is extracted hereunder: "... We need hardly observe that the assessment proceedings are quasi judicial in nature and therefore, the assessing authority has an independent duty to carefully scrutinise the materials for assessment and satisfy himself, thoroughly uninfluenced by any direction of superior officers, and assess the tax payable on that basis. 8. Further, in the case cited supra in State of Tamil Nadu vs. A.N.S.Guptha and Sons reported in (2011) 38 VST 45 (Mad.), the Division Bench of this Court has held as follows: "We are completely in agreement that the assessment proceedings are quasi judicial in nature and therefore, the assessing aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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