TMI Blog2015 (3) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ment reported in (1992 (9) TMI 309 - MADRAS HIGH COURT) followed by this Court in an unreported judgment in M/s.Arun Engineering Industries Vs. The Commercial Tax Officer (Enf), for the proposition that without assessment order or without giving an opportunity of personal hearing, there cannot be collection of tax, at the time of inspection. - In view of the settled principles of law, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irudhunagar Branch in favour of the Assistant Commissioner (CT)-II, Virudhunagar, which was collected illegally and without authority of law, at the time of inspection by the 1st respondent from the petitioner. 2. According to the petitioner, the authorities, at the time of inspection, has forced or coerced or threatened in such a way that unless the amount is paid, he will be in peril. Apprehe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat without assessment order or without giving final hearing opportunity, there cannot be collection of tax, at the time of inspection. 3. The respondent has filed a counter and according to them, when the authority told him the value of assessment, under Section 72 of TNVAT Act, 2006, apprehending the penalty payment, he has voluntarily given the Cheques. Later on, he has instructed the Bank n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout assessment order or without giving an opportunity of personal hearing, there cannot be collection of tax, at the time of inspection. 6. In view of the settled principles of law, the petitioner's legal right has to be safeguarded, but, at the same time, liberty should be given to the Department to take action in accordance with law. Accordingly, the writ petition is disposed of with a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
