TMI Blog2015 (2) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... mmons in terms of the provisions of the said Act. Similarly as per Section 81 of the 2006 Act, the authority 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. - Petition disposed of - W. P. No. 3027 of 2015, M. P. No. 1 of 2015 - - - Dated:- 6-2-2015 - S.Vaidyanathan, J. For the Petitioner : R. Senniappan For the Respondent : Manohar Sundaram, Additional Government Pleader (T) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) for the respondent. 2. The petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n; and (b) compelling the production of any document. (2) Without prejudice 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 being heard, impose upon him by way of penalty a sum not exceeding rupees five hundred. (3) Any officer of the Commercial Taxes Department, not below the rank of an Assistant Commercial Tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of mind. 6. That apart, when a specific request has been made, more particularly when the authority proceeded against the petitioner under section 22 of 2006 Act, in terms of section 22(4) of the said Act, an enquiry or personal hearing is a must and that the petitioner would be entitled to cross-examine the persons as in terms of section 81 of 2006 Act, which is extracted supra. 7. Prior to the introduction of the Act 2006 with effect from 2007, this court had considered a similar issue with regard to the Tamil Nadu General Sales Tax Act in the case of T. M. Rajaganapathi Traders v. Commercial Tax Officer, Salem reported in [2005] 142 STC 130 (Mad). Section 54 of the Tamil Nadu General Sales Tax Act is pari materia to section 81 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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