9911796707
TMI Blog2016 (9) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel on either side, these Writ Petitions are taken up for final disposal. 2. The petitioner-Company is a manufacturer of hosiery garments as well as effecting sales of cloth and registered as a dealer on the file of the respondents under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred as "TNVAT Act") and also under the Central Sales Tax Act, 1956 (hereinafter referred as "CST Act"). 3. The place of business of the petitioner was inspected by the Enforcement Wing Officials of the Commercial Taxes Department on 18.01.2016, and certain defects were noticed and it appears that the Enforcement Wing Officials had prepared a report and forwarded the same to the first respondent-Assessing Officer, to revise t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16. 4. Admittedly, the petitioner does not know as to what was the report submitted by the Enforcement Wing Officials, which has been forwarded to the first respondent, which is an inter-departmental Communication and the petitioner has not been put on notice as to what direction was issued by the Enforcement Wing Officials to the first respondent. Be that as it may, the first respondent issued notices proposing to revise the assessments already completed and from a perusal of the notices, it is evidently clear that it is a verbatim repetition of the allegation made by the Enforcement Wing Officials against the petitioner, which has been recorded in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specting Authority in the petitioner's sworn statement dated 25.01.2016. However, in the impugned assessment orders, the first respondent in a most cryptic manner, confirmed the proposals in the notices, by stating that in the reply/objections filed by the petitioner, dated 25.05.2016, there is no objection as such and the contention raised by the petitioner is vague by merely blaming the Department and therefore, the objection was over-ruled. 6. The impugned assessment orders, in these cases, are a classical example of how an Assessing Officer should not function in spite of repeated decisions of this Court, pointing out the role of the Assessing Officer and it appears that the first respondent has no inclination to follow the Rule of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condoned the arbitrary in the manner in which the Assessing Officer had functioned. At this stage, it will be worthwhile to refer to the operative portion of the said judgement of the Division Bench in Madras Granites (P) Ltd., Vs. Commercial Tax Officer, Arisipalayam Circle (referred to supra):- "Therefore, when the higher officer, viz., the Assistant Commissioner (CT), Enforcement, has directed the assessing officer to complete the assessment on the basis of the proposal in D-3 form, we find that the assessing officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, and the records also show that the assessing officer has not independently applied his mind, but adopted the sales turnover as found in D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even at the first instance, when he issued pre-revision notices, dated 10.05.2016. 7. For all the above reasons, the entire proceedings initiated by the first respondent, commencing from pre-revision notices dated 10.05.2016, culminating in passing of the impugned assessment orders, dated 08.06.2016, are wholly illegal and against the settled legal principles referred to supra. 8. Accordingly, these Writ Petitions are allowed and the impugned assessment orders, dated 08.06.2016 are set-aside and consequently, the pre-revision notices dated 10.05.2016 are also set-aside. However, it is open to the first respondent, the Assessing Officer to pass orders of assessment afresh in accordance with law, after giving an opportunity of personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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