TMI Blog2016 (9) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ng - grounds of mis-match in the pre-assessment notice - Held that: - if the Authority has missed out certain vital factual information, there is sufficient power for the Authority to revise and rectify his orders in terms of Section 84 of the State Act. The petitioner should go before the Assessing Officer, file a petition under Section 84 of the State Act, point out all these factual inconsistencies and explain the scope of the contract. If that is done, then the first respondent shall re-consider the matter and examine as to whether there are any factual errors, which have crept in, while completing the assessment - writ petition disposed off - decided in favor of petitioner. - Writ Petition Nos.28162 & 28163 of 2016 & WMP.Nos.24295 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax at 14.5%. The tax invoices were raised for the chassis in the name of the second respondent and in the account of the petitioner, since the vehicles had to be registered in the name of the second respondent Board. 4. The petitioner relied upon a Government Order in G.O.Ms.No.77 dated 11.7.2011 issued by the Government of Tamil Nadu granting reduced rate of tax at 5% on the supply of any goods. In respect of the assessment year 2013-14, the petitioner filed monthly returns reporting their total and taxable turnover and in as much as the price agreed was an all inclusive price, the petitioner filed monthly returns after deducting the tax at 5% from the value shown in the invoices raised on the second respondent Board and remitted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned orders proceeded on the misconception of facts. That apart, it is pointed out that a reference has been made to Section 19(7)(b) of the State Act, which was not referred to in the pre-assessment notices and in fact, in the pre-assessment notices, the Authority proceeded on the ground of 'mismatch'. Thus, it is submitted that there are several factual errors, which have crept in the impugned orders and this appears to be on account of the fact that the deceased parter of the firm could not explain, in proper manner, the scope of the contract. 8. In my view, all these factual issues cannot be adjudicated in a writ petition. However, according to the petitioner, if the Authority has missed out certain vital factua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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