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M/s. Kadhir Traders Versus The Commercial Tax Officer, The Joint Commissioner (CT) , The Commercial Tax Officer

2016 (9) TMI 269 - MADRAS HIGH COURT

Validity of surprise inspection report – TNVAT Act, 2006 – power of officers to conduct surprise inspection or record statement or seize documents – writ jurisdiction – section 48 of TNVAT Act – section 65 of TNVAT Act – rule 20 of TNVAT Rules – Held that: - 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 th .....

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. 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 either parties, the writ petition itself is taken up for final disposal. 2. In this writ petition, the petitioner has questioned the surprise inspection report and the statement recorded from them. The Con .....

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ection, is illegal, without jurisdiction and cannot be relied on. Further, the learned counsel referred to Section 65 of the TNVAT Act and submitted that the power can be conferred on the Assessing Officer and 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 S .....

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tion 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 .....

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at authorisation is given to send a team of officials to conduct surprise inspection of M/s.Kadhir Traders Group of Companies, Harur. Authorization is also given to engage officials from other enforcement divisions, as may be required. 7. Thus, the learned Additional Government Pleader submits that the officer, who conducted the Inspection, recorded the statement and seized the records, is vested with the powers. 8. After hearing the learned counsels for the parties and on perusing the materials .....

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