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2016 (2) TMI 913 - MADRAS HIGH COURT

2016 (2) TMI 913 - MADRAS HIGH COURT - [2016] 95 VST 131 (Mad) - Validity of order - it could be seen that the first respondent had considered the contentions of the petitioner and has given a finding. While coming to the conclusion, the first respondent also observed that in the absence of correct figures being furnished as alleged by the dealers, there is no other alternative to the inspecting officials except to adopt the figures as furnished by the dealers only at the time of inspection. Obs .....

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ORDER The petitioner has filed the above writ petition to issue a Writ of Certiorarified mandamus to call for the records in the proceedings of the first respondent in TIN No.33531080477/2011-2012 and quash the order dated 18.01.2016 and further forebear the first respondent from passing a revised assessment order for the assessment year 2011-2012 under the Tamil Nadu Value Added Tax Act, based on the directions given by the respondents 2 and 3. 2. According to the p .....

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are contrary to the facts and law, the first respondent proceeded to pass the impugned order dated 18.1.2016 for the only reason that the correct figures were not furnished by the petitioner at the time of inspection before the Enforcement Wing officials. Further, according to the petitioner, the first respondent, being a quasi-judicial authority, is to apply his independent mind while making an assessment and should not be influenced by the report or directions of his higher officials or the En .....

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