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2016 (8) TMI 714 - MADRAS HIGH COURT

2016 (8) TMI 714 - MADRAS HIGH COURT - TMI - Jurisdiction for surprise inspection or record statement or seize records - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - Held that:- 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 o .....

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o 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 the respondents have stated that there is delegation of power, this Court is not inclined to quash the inspection report or the statement, at this juncture. - Writ petition dismissed. - WP.No.19452 of 2014 and M.P.Nos.2 & 3 of 2014 - Dated:- 26-7-2016 - MR.JUSTICE T.S.SIVAGNANAM For the Petitio .....

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st respondent has absolutely no jurisdiction to conduct such surprise inspection or record statement or seize records. 3. The learned counsel for the petitioner referred to Section 48 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as TNVAT Act) and submitted that there is no power conferred on the officer in the rank of a Commercial Tax Officer and therefore, the entire inspection and the statement recorded, during the course of inspection, is illegal, without jurisdiction .....

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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 Section 65 of the TNVAT Act and the Notification would very will apply to the provisi .....

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s behalf may assign to them. 6. It is also submitted that by virtue of the above provision, the Commissioner of Commercial Taxes is conferred with the authority throughout the jurisdiction of Tamil Nadu and he is entitled to delegate his powers and he has authorised the Joint Commissioner (CT), Enforcement, Coimbatore, to conduct surprise inspection of M/s.Kasthuri Group of Companies, Naachanapatti H, Thottambatty, Harur and the authorisation states that authorisation is given to send a team of .....

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