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Tvl. Maharaja Prawn Farming and Oil Dealers (P) Ltd., rep. by its Director, K. Paramasivam, Versus The Commercial Tax Officer, Group-III, Enforcement, Tiruppur, The Joint Commissioner (CT) , (Enforcement) , Coimbatore, The Assistant Commissioner (CT) , Chithode Assessment Circle, Chithode, Erode District

2016 (9) TMI 720 - MADRAS HIGH COURT

Legality - surprise inspection - recorded statement - jurisdiction of respondent - delegation of power - Commercial Tax Officer - Assessing Officer - Commissioner of Commercial Taxes - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - Section 65 of the TNVAT Act - Held that: - writ of certiorari cannot be issued, quashing the inspection report or the seizure mahazar or the statement recorded from the dealer. The petitioner would state that the officer does not posses the jurisdiction to r .....

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the statement recorded by the Enforcement Officials - petition disposed off - decided against petitioner. - WP.No.17125 of 2014 and M.P.No.1 of 2014 - Dated:- 26-7-2016 - MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr.R.Senniappan For the Respondent :Mr.Manokaran Sundaram,A.G.P. ORDER Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondent and with the consent of either parties, the writ petition .....

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here 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 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 r .....

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ard 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 .....

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er (CT), Enforcement, Coimbatore, to conduct surprise inspection of Tvl.Maharaja Group of Companies, Erode and the authorisation dated 13.3.2014 states that the authorisation is given to send a team of officials to conduct surprise inspection of Tvl. Maharaja Group of Companies, Erode. 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, reco .....

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