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2016 (10) TMI 115 - MADRAS HIGH COURT

2016 (10) TMI 115 - MADRAS HIGH COURT - TMI - Failure to furnish "C Form" Declarations in time - whether the power under Section 55 of the Act is a power of review or only a rectification? - Held that: - the declaration forms to avail concessional rate of tax could be produced by the dealer at any time during the course of assessment or thereafter and if those forms are produced, then the Assessing Officer would be required to redo the assessment. - The inability to produce the 'C' Forms at .....

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unsel for the petitioners and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), appearing for the respondent. 2. In all these three writ petitions, the petitioner has challenged the order passed by the respondent dated 22.04.2004, which is virtually a single line order by which, the petitioners application filed under Section 55 of the Tamil Nadu General Sales Tax Act, 1959, has been rejected on the ground that the petitioners have not produced the book of accounts for the r .....

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'C' Form Declarations vide their letter dated 10.05.2002, they failed to produce the same and therefore, the respondent completed the assessment on 14.11.2003. 5. The question would be as to whether the power under Section 55 of the Act is a power of review or only a rectification. Admittedly, the impugned order of assessment passed by the respondent was an exparte order and the reason for completing the assessment was largely due to the fact that the petitioner failed to produce the &# .....

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