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2016 (9) TMI 1009 - MADRAS HIGH COURT

2016 (9) TMI 1009 - MADRAS HIGH COURT - TMI - Validity of assessment order - TNVAT Act, 2006 - surprise inspection conducted by the Officials of the Enforcement Wing at the place of petitioner's business premises - report filed by the Deputy Commissioner (CT) Enforcement South, dated 21.09.2011, pointing out certain defects - deviation proposal, subitted by assessing officer disagreeing with the views expressed by the Deputy Commissioner (CT) Enforcement South , dated 21.09.2011 - the Deputy Com .....

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tion furnished by the Enforcement Wing, or Inspecting Officer, could be considered to be in the nature of a first information, and based on such information, if the Assessing Officer proposes to issue a show cause notice, then, he is required to call for explanation from the dealer, and then, it is incumbent upon the Assessing Officer to give his/her own independent reasons, and to pass orders, either accepting the case of the dealer, or rejecting it. However, this basic principle, as to how the .....

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nner, influenced by the proposal sent by the Deputy Commissioner (CT) Enforcement South, dated 21.09.2011, and redo the assessment after affording opportunity of personal hearing to the petitioner - petition allowed - decided in favor of petitioner. - Writ Petition Nos.20364 to 20366 of 2016 (3 cases) and W.M.P.Nos.17485 to 17487 of 2016 - Dated:- 2-8-2016 - Mr.Justice T.S.Sivagnanam For the Petitioner : Mr.N.Murali For the Respondent : Mr.S. Kanmani Annamalai Additional Government Pleader COMMO .....

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file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'the TNVAT Act'), and the challenge in these Writ Petitions is to the assessment orders passed under the said Act, for the years 2009-10, 2010-11 and 2011-12. 4. Pursuant to the surprise inspection, conducted by the Officials of the Enforcement Wing at the place of petitioner's business premises, a report was filed by the Deputy Commissioner (CT) Enforcement South, da .....

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the petitioner approached this Court, by filing Writ Petitions, in W.P.Nos.20298 to 20301 of 2014, which was disposed of by order, dated 31.07.2014. Subsequently, the petitioner submitted their objections, and from the records placed before this Court, it is prima facie clear that the Assessing Officer is convinced with the objections raised by the dealer, and sent a deviation proposal, dated 30.10.2015, to the Deputy Commissioner (CT) Enforcement South. This Court has been informed that submis .....

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h , dated 21.09.2011. 6. When the Writ Petitions came for admission, i.e., on 16.06.2016, this Court, considering the fact that, seldom, the Assessing Officers exercise their independent powers, what they are normally expected to do, granted interim stay, and directed the learned Additional Government Pleader to get instructions in the matter. For better reference, the interim order is quoted hereinbelow:- "Heard Mr.N.Murali, learned counsel for the petitioner and Mr.Manoharan Sundaram, lea .....

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such communication, the Assessing Officer has passed the impugned order. But, while doing so, she has not referred to what is the direction or order issued by the Deputy Commissioner in the communication dated 25.01.2016, but has given other reasons such as non-production of lorry receipts, delivery challan etc., Prima facie, the finding rendered by the Assessing Officer is a false statement, since Assessing Officer herself was satisfied that the petitioner has been able to establish a case and .....

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sing Officer to comply with his communication, dated 21.09.2011. If such communication was sent by the Deputy Commissioner (CT) Enforcement South, the same requires to be deprecated, for the reasons to be mentioned infra. The Deputy Commissioner (CT) Enforcement South, being a Superior Officer, should be in a position to guide the Assessing Officer on legal aspects, rather, in the instant cases, he only seeks to enforce his proposal on the Assessing Officer. This, undoubtedly, cannot be done on .....

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cision is quoted hereinbelow:- "It is well settled that the Assessing Officer is a quasi judicial authority and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. However, it is found that in both the matters, the Assessing Officer has acted on the basis of the directions of the higher authority in completing the assessment. We hold that the assessments are not sustainable in law." 9. The .....

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he report of the Enforcement Wing has to be totally scrapped, and at best, it can be treated only as a material for causing notice on the dealer to clarify certain issues. In the instant cases, it is prima facie clear that the respondent/Assessing Officer is convinced with the explanation/objection/reply offered/filed by the petitioner along with supportive documents, disagreeing with the views expressed by his Superior Officer, and sent a deviation proposal, however, the same having been reject .....

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