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M/s. Kasthuri Traders, rep. by its Proprietor, Mr. T.V. Murugesan Versus The Commercial Tax Officer, Chennai, The Joint Commissioner (CT) , (Enforcement) , Coimbatore., The Deputy Commissioner (CT) , Enforcement, Coimbatore and The Commercial Tax Officer, Harur Assessment Circle, Dharmapuri.

2016 (8) TMI 714 - MADRAS HIGH COURT

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 on the statement given by them before the Enfo .....

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oner 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 Petitioner : Mr.P.V.Sudhakar For the Respondent :Mr. .....

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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 and cannot be relied on. Further, the learned .....

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cer 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 provisions of the TNVAT Act and thus, the entire pro .....

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bmitted 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 officials to conduct surprise inspection of M .....

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