TMI Blog2016 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner 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 - jurisdiction left open to be canvassed by the petitioner as and when notice is issued by the assessing officer – petition disposed off – decided against petitioner. - WP.No.17731 of 2014, M.P.No.1 of 2014 - - - Dated:- 26-7-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. P. V. Sudhakar For the Respondents : Mr. Manokaran Sundaram, A. G. P. ORDER Heard Mr.P.V.Sudhakar, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondents and with the consent of ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil 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 proceedings initiated by the first respondent is wholly without jurisdiction. 5. The learned Additional Government Pleader, based on the written instructions, submitted that in terms of Section 48 of the TNVAT Act, the Commissioner of Commercial Taxes shall perform the functions conferred on him throughout the State and the other officers shall perform their functions within such local limits as the Government or any authority or officer empowered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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. Even if in a case the petitioner states that the record does not belong to their company or organisation that point also could b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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