TMI Blog2015 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority concerned shall issue summons in terms of the provisions of the said Act. - Similarly as per Section 81 of the 2006 Act, the respondent is empowered to issue summons to the persons and give an opportunity to the dealer to cross examine them, without which there would be no scope for the authority concerned to rely on the materials for determination of tax liability of the dealer. - while setting aside the order impugned in this writ petition, I direct the respondent to comply with Section 81 of the 2006 Act in its letter and spirit and before passing final order afresh on merits, an opportunity of hearing is mandatory besides asking the petitioner to file objections, if any - Decided in favour of assessee. - W.P.NO.4102 OF 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of - (a) summoning and enforcing the attendance of any person and examining him on oath or affirmation ; and (b) compelling the production of any document. (2) Without prejudiced to the provisions of any other law for the time being in force, where a person to whom a summon is issued either to attend to give evidence, or produce account, registers, records or other documents at a certain place and time intentionally omits or fails to attend or produce accounts, registers, records or other documents at such place or time, the authority or officer mentioned in sub-section (1) may, after giving the person concerned a reasonable opportunity of bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner on the basis of Department website details gathered from the sellers Annexure-II only. 5. However, in the impugned order, apart from the reason stated above, the respondent has stated that the petitioner ought to have filed monthly returns in Form I under Section 21 of TN VAT Act, 2006 read with Rule 7 of TN VAT Rules, 2007 along with proof of payment of tax and the petitioner would have purchased goods from unregistered sources and consumed in the contract works and hence the deemed sale value was estimated by adding at 33% on the purchases of goods liable to tax at 4% and 12.5% and proposed for assessment accordingly. However, the petitioner has wilfully not filed the monthly returns with an intention to evade the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned shall issue summons in terms of the provisions of the said Act. 8. Similarly as per Section 81 of the 2006 Act, the respondent is empowered to issue summons to the persons and give an opportunity to the dealer to cross examine them, without which there would be no scope for the authority concerned to rely on the materials for determination of tax liability of the dealer. 9. In view of the above, while setting aside the order impugned in this writ petition, I direct the respondent to comply with Section 81 of the 2006 Act in its letter and spirit and before passing final order afresh on merits, an opportunity of hearing is mandatory besides asking the petitioner to file objections, if any. The respondent shall pass final orders w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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