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M/s. K. Rathinavel Mudaliar And R. Selvaraj Mudaliar Versus The Commercial Tax Officer

2016 (2) TMI 136 - MADRAS HIGH COURT

Demand of VAT on Kerosene for Public Distribution System - Unreported sale due to deceit and fraud committed by the erstwhile staff - However, the learned counsel for the petitioner though raised various grounds on legality, seeks indulgence of this Court for providing them an opportunity for producing documentary evidences along with detailed reply to the notice already issued. Since the partner Mr.Kamalakumar suddenly passed away, this Court is inclined to consider the request made by the lear .....

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the order of the respondent in TIN 33114440012/2012-13 dated 9.4.2015. 3.1 The petitioner is a partnership firm, carrying on the business in II Schedule goods under the Act as dealer of M/s Bharat Petroleum Corporation Limited for Kerosene, Petrol for Public Distribution System and diesel. The sales tax return with respect to Kerosene, Petrol and Diesel had to be returned in form J and the other goods namely Oil had to be returned in Form I under the Act. It is the case of the petitioner that o .....

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ther, according to the petitioner, the sale of goods such as Petrol, Kerosene and Diesel, which are II Schedule goods are liable to be taxed on the turnover, after deducting the turnover on which tax was paid at the earlier stage. Though all the purchases were accounted for in the books of accounts, they were omitted to be accounted for in the return in form I by the staff. The form J returns does not contain the column for disclosing the purchases of Kerosene, Petrol and diesel but only sales a .....

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alakumar and the business continued till assessment year 2012-13. While the matter stood thus, the respondent had issued notice dated 09.03.2015 on the dissolved firm, which was served on "gunboy", without verifying whether he was authorized under Rule 19 of the Act to receive any notice, proposing to make revision of assessment under Section 27 of the TNVAT Act, on the basis of undisclosed purchases made by the petitioner from BPCL collected from the web-site of the commercial tax dep .....

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ings regarding the revision of assessment, no objection was filed and the respondent passed the impugned order dated 09.04.2015, which was served on the staff one Mr.Muruganandam, without verifying the fact as to whether he is authorized to receive order of assessment. When the respondent called the petitioner to remit the amount of tax due and also penalty, the petitioner came to understand that the respondent had made a revision of assessment without affording an opportunity of personal hearin .....

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ned order is liable to be quashed. Further, according to the learned counsel for the petitioner, unless there is any enabling provision under the Act to tax the dissolved partnership firm, the impugned order is bad and not enforceable. That apart, according to the learned counsel, the respondent ought to have seen that when the petitioner is a re-constituted firm upon the death of Kamalakumar, there is no jurisdiction for the respondent to make any assessment on the reconstituted firm, in the ab .....

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The learned Additional Government Pleader, on the other hand would submit that only after service of notice, the impugned order came to be passed and hence there is no illegality committed by the respondent and the impugned order is sustainable. 6. At this juncture, learned counsel for the petitioner would submit that if one more opportunity is given to the petitioner, they will file necessary objections and produce all documentary evidences before the respondent and on considering the same, nec .....

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