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2015 (3) TMI 522 - MADRAS HIGH COURT

2015 (3) TMI 522 - MADRAS HIGH COURT - TMI - Validity of impugned order passed - Jurisdiction error - Held that:- there is no dispute with regard to the fact that both the respondents have got concurrent jurisdiction. However, once an order has been passed by the superior officer, the officer, lower in rank, cannot decide the application under Section 27 of the Act with regard to escape turn over. Learned counsel also relied on the judgment of the Allahabad High court in Commissioner of Sales Ta .....

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very clear that any assessing officer is empowered to make assessment under this Act. - Decided in favour of assessee. - W.P.No.5612 of 2015 - Dated:- 3-3-2015 - The Honourable Mr. Justice S. Vaidyanathan,JJ. For the Petitioner : Mr. S. P. Asokan For the Respondents : Mr. Manoharan Sundaram Additional Government Pleader (Taxes) ORDER Writ petitioner has come forward with this petition seeking to quash the impugned Revised Assessment Order of the first respondent dated 29.05.2014. 2. Heard learne .....

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ond respondent. Learned counsel drew the attention of this Court to the provisions of Section 22(2) and 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as Act ). 4. In reply, the learned Additional Government Pleader (Taxes) submitted that when both authorities have got concurrent jurisdiction, it cannot be said that the order passed by the first respondent is bad in law. Learned Additional Government Pleader (Taxes) drew the attention of this Court to Sections 2(5) .....

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rs of Commercial Taxes.- The Government may appoint a Commissioner of Commercial Taxes and as many Additional Commissioners of Commercial Taxes, Appellate Joint Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes (Enforcement), Appellate Deputy Commissioners of Commercial Taxes, Territorial Deputy Commissioners of Commercial Taxes, Administrative Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes (Ass .....

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m. 5. In reply, learned counsel for the petitioner submitted that there is no dispute with regard to the fact that both the respondents have got concurrent jurisdiction. However, once an order has been passed by the superior officer, the officer, lower in rank, cannot decide the application under Section 27 of the Act with regard to escape turn over. Learned counsel also relied on the judgment of the Allahabad High court in Commissioner of Sales Tax vs. Kumar Brothers [1983 (52) STC 340 (All)] a .....

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empowered to make assessment under this Act. However, the Allahabad High Court in the decision cited supra has held as follows: 6. The conferment of power under Section 30 to set aside an ex parte order carries with it the inherent limitation that where that order has already been affirmed on merits by a superior authority contemplated under the Act, it would not be permissible for the inferior authority, nevertheless, to set it aside. Any other construction of the provision would lead to undes .....

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Court in the decision cited supra has held as follows: 28. On the issue of 'concurrent' jurisdiction between the Additional Commissioner and the Deputy Commissioner, learned counsel for the assessee relied upon a decision of the Calcutta High Court in Berger Paints India Limited and Ors. v. Assistant Commissioner of Income Tax and Ors. MANU/WB/0279/2000 : [2000] 246ITR133 (Cal). The Calcutta High Court had explained the meaning of the expression 'concurrent' to mean two authoriti .....

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