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K. Annamalai Versus The Commercial Tax Officer, Thiruvannamalai II Assessment Circle, Thiruvannamalai

2016 (9) TMI 664 - MADRAS HIGH COURT

Order of assessment - Tamil Nadu General Sales Tax Act, 1959 - best judgement assessment - summon to produce books of accounts - limitation bar - section 16 of the TNGST Act - Held that: - Sub-section (6) of Section 16 of the TNGST Act states that while completing the period of limitation for assessment or re-assessment, the time during which the appeal or proceedings are pending before the Appellate Authority or the Revisional Authority or the Special Tribunal or the Supreme Court shall be excl .....

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, then the impugned proceedings is not barred by limitation - no limitation bar. - Liberty granted to the petitioner to treat the impugned proceedings as show cause notice and submit their objections within a period of two weeks from the date of receipt of copy of this. On receipt of the objections, the respondent shall afford an opportunity to the petitioner in which the petitioner shall produce the documents and books of accounts to show that they effected purchases from registered dealers .....

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for the petitioner and Mr. S. Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2.The petitioner has filed this writ petition challenging the assessment order passed under the erstwhile Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as TNGST Act) for the year 1997-98. The assessment was made on the petitioner on best of judgment basis and though the petitioner was summoned to produce the books of accounts, he did not do so and pre-assessment .....

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the section 16(1)(a) of the TNGST Act, the assessment of the escaped turnover could have been made at any time from the expiry of the year to which the tax relates. It is contended that in so far as the petitioner's case is concerned, the relevant year being 1997-98 the escaped turnover could have been reassessed within a period of five years from the date of which the year of assessment relates which will come to an end on 31.03.2003. It is pointed out that the notice for best judgment asse .....

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al Taxes Officer [(1979) 44 STC 456 (Raj)] which has been followed by this Court in the case of Venkateswara & Co., Vs. Deputy Commercial Taxes Officer [(2005) 133 STC 606]. 4.The learned Additional Government Pleader appearing for the respondent submitted that the proceedings were initiated prior to the cut-off date and three summons were issued to the dealer on 27.01.2003, 12.03.2003 and 01.04.2003 and admittedly two of the summons were prior to 31.03.2003 and even assuming that the impugn .....

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ot be construed as initiation of the proceedings. 5.Though elaborate submissions were made by the learned Counsel on both sides. In my view, if the factual position in the instant case is examined, it is evidently clear that the action initiated by the respondent is well within the period of limitation. Initially, the assessment was completed by the Commercial Tax Officer, Tiruvannamalai I Assessment Circle and an order passed on 10.03.2000. As against this order the petitioner had preferred an .....

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an order dated 23.12.2002 holding the Commercial Tax Officer, Tiruvannamalai I Assessment Circl has no jurisdiction to pass the assessment order. 6.It is thereafter the summons were issued to the petitioner on 27.01.2003, 12.03.2003 and 01.04.2003 for production of the books of accounts and relevant papers. However, the petitioner did not honour the summons. Thereafter, notice of best judgment was issued on 10.02.2004. Though this was received by the petitioner, he did not respond to the notice .....

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3.2000 to the order passed by the Tribunal dated 23.12.2002 should stand executed because after the Original Assessment order was passed, the petitioner filed an appeal before the first Appellate Authority, namely, the Appellate Assistant Commissioner (CT), Fort Round, Vellore and appeal was rejected as time barred. It is thereafter the original petition was filed before the Special Tribunal in the year 2002 which was disposed of by order dated 23.12.2002. Thus if the time during which the matte .....

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