2012 (3) TMI 380

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..... , Government Advocate (Taxes), ORDER :- M. JAICHANDREN J.-Heard the learned counsel appearing for the petitioner and the learned counsel appearing on behalf of the respondents. 2. It has been stated that the petitioner is a dealer, registered as an assessee on the files of the Assistant Commissioner (CT), Annadhanapatty Circle, Salem, the first respondent herein, under the Tamil Nadu Value Add .....

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..... e Tamil Nadu Value Added Tax Act, 2006. In spite of the explanation submitted by the petitioner, the officials from the office of the second respondent had forcibly collected three cheques, drawn on the UCO Bank, Salem, bearing Cheque Nos. 493793, 493794 and 493795, dated October 19, 2011, for a total sum of Rs. 5,35,386. 5. It had been further stated that the powers conferred, under section 64(4 .....

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..... e on behalf of the petitioner. 7. In view of the above, the first respondent is directed to return the cheques, bearing Nos. 493793, 493794 and 493795, dated October 19, 2011, to the petitioner, within a period of ten days from the date of receipt of a copy of this order, as the respondents and their officials do not have any power or authority to collect the cheques at the time of the inspection .....

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