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2015 (4) TMI 283 - MADRAS HIGH COURT

2015 (4) TMI 283 - MADRAS HIGH COURT - TMI - Validity of order passed - Order passed without giving time for production of Declaration Form in Form-C - Held that:- as the Declaration Form in Form-C is now readily available with the petitioner and also the contention of the petitioner that if the same is allowed to be produced before the respondent, then, he will be able to substantiate that he is not liable to pay any tax at all and also the fact that the assessee can be permitted to produce the .....

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Appellant : Mr.Rajnish Pathiyil For the Respondents : Mr.Kanmani Annamalai, AGP(T) COMMON ORDER By consent, the Writ Petitions are taken up for final disposal at the time of admission itself. 2.Heard, Mr.Rajnish Pathiyil, learned counsel appearing for the petitioner and also Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who has taken notice on behalf of the respondents. 3.The petitioner has come up with the present Writ Petitions challenging the impugned order, dated 30.1. .....

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ansaction of the petitioner involves stock transfer from one office to another office in various parts of the State and other States, there is a lot of difficulty in submitting the Declaration Form in Form-C within the stipulated time. He would further rely on Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules, 1957, which reads as follows: "10. (1).... (2)A registered dealer who claims to have made a sale to another registered dealer shall in respect of such claim, attach to his return .....

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declaration/ Certificate to the return in Form 1 keep it in his custody subjection to the condition that he submits all the Forms of declaration/ Certificate relating to the year at any time before the final assessment of the accounts of that year." Relying on the above provision, the learned counsel submitted that the petitioner can be permitted to produce the Declaration Form in Form-C before the final assessment of the accounts of that year. Unfortunately, without taking note of the abov .....

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idering the reply, has straightaway passed the impugned order and therefore, the matter may be remitted back, so that the petitioner will be given an opportunity to produce the Declaration Form in Form-C and in turn, the first respondent will consider the same along with the reply of the petitioner dated 17.11.2014 and redo the assessment for the year 2013-14. 6. I have considered the above submissions. 7. The fact remains, the transaction of the petitioner involves stock transfer from one offic .....

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