9911796707
TMI Blog2015 (1) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1959 (for short, TNGST Act ) and the challenge in this Writ Petition is to an order of assessment, dated 08.09.2008, for the year 2002-03. 3. The petitioner is a dealer in cotton yarn and they were assessed on a total and taxable turnover of Rs. 225746429/- and Rs. 205917542/- respectively for the year 2002-03 under the provisions of the TNGST Act levying tax on dyes and chemicals used in the dyeing contract. The petitioner did not challenge the order of assessment by filing an appeal. But, the petitioner filed a Writ Petition before this Court in W.P.No.1295 of 2005. The contention raised by the petitioner in the said Writ Petition was that the objections, which was called for by the Assessing Officer, were submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, which was inserted by Act No. 37 of 2006, which states that notwithstanding anything contained in the TNGST but subject to the provisions of Section 16, the assessment of a dealer in respect of the assessment for the period prior to the 01.04.2006 shall be on the basis of the return relating to his turnover and on the basis of the declaration or certificate as may be prescribed, furnished on or before the 31.03.2007 and such return shall be accepted without requiring the presence of the dealer or production of books of accounts by the dealer subject to such conditions as may be prescribed. 4. The contention now raised before this Court by the learned counsel for the petitioner is that on and after the introduction of Section 12-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is every possibility of dealer submitted returns claiming exemption, rebate or reduction in rate of tax, as the case may be. Further, since the Amended Section and Amended Rules do not take away the right of the Assessing Officer to examine the returns, the contention of the petitioner that the returns have to be accepted automatically cannot be countenanced. 5. When another Writ Petition came up for consideration before this Court in W.P.No. 4198 of 2007 (Voltas Limited vs. The Assistant Commissioner), this Court by order, dated 23.11.2012, took into consideration, both the aforesaid decisions and directed the matter to be placed before the Hon'ble Chief Justice for resolving the conflict by a Division Bench. The matter is now pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered by the Assessing Officer, but, on the contrary the Assessing Officer reached the conclusion based on his own reasoning, which is impermissible in law and hence, the assessment orders were set aside and the said Writ Petition along with other Writ Petitions filed by other assessees were allowed and the matters were remitted back to the Assessing Officer to reconsider the issue by giving detailed reasons for the objections raised by the petitioners either by accepting or rejecting the same. In terms of the above direction of this Court, what the Assessing Officer was required to do is to call upon the petitioner to appear and submit their objections. This is what precisely the Assessing Officer has done and he has issued a notice to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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