TMI Blog2016 (8) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, if the petitioner has any reservations on the statement given by them before the Enforcement Officials, it is always open to the petitioner to raise contention before the assessing officer and it is a settled legal position that the assessing officer, while completing the assessment, cannot solely be guided by the statement recorded by the Enforcement Officials. Therefore, the petitioner need not have any apprehension that their rights and remedies will stand foreclosed, if they allow the impugned inspection report and the statement to stand. It is always well open to the petitioner to contest the merits of the matter, when the assessing officer takes up the issue. Since the petitioner has raised the question of jurisdiction and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admittedly, the petitioner is not carrying on business within the jurisdiction of the first respondent, nor they are registered as a dealer within the said assessment circle. The learned counsel also referred to Rule 20 of the TNVAT Rules and submitted that the said Rule, read along with Section 48 of the Act, does not empower an officer in the rank of a Commercial Tax Officer to conduct such inspection or record statement. 4. The learned counsel also referred to a Notification issued by the Government in exercise of the powers under Sections 41 and 41A of the erstwhile Tamil Nadu General Sales Tax Act with regard to the powers of the officers to inspect account books etc. It is submitted that the said provision is in pari materia with S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties and on perusing the materials placed on record, at the very out set, it has to be pointed out that writ of certiorari cannot be issued, quashing the inspection report or the seizure mahazar or the statement recorded from the dealer. The petitioner would state that the officer does not posses the jurisdiction to record the statement or prepare the inspection report or seize the documents. But however, it appears that the documents were seized from the place of business of the petitioner. Therefore, if the petitioner has any reservations on the statement given by them before the Enforcement Officials, it is always open to the petitioner to raise contention before the assessing officer and it is a settled legal position that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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