TMI Blog2016 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 22(4) or 27(4), when there is a request made by the dealer for personal hearing, the Assessing Officer should grant the same. The reason being that it will facilitate in the Assessment Proceedings and ensure that correct rate of taxes are recovered by the Department. This having not been is sufficient to hold that the impugned orders are in violation of the principles of natural justice. With regard to furnishing of "C" Forms and "F" Forms and other declaration forms, time and again, this Court has held that these forms are produced by the dealers only to avail the concessional rate of tax and there may be various reasons as to why the dealer cannot produce the forms within a time frame and the dealer should not be prevent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the merits of the assessment, the learned counsel would confine his argument to two issues. Firstly, the respondent has not considered the petitioner's representation dated 22.04.2013, pursuant to the receipt of the pre-revision notice. Secondly, it is contended that though, it is mentioned in the impugned order that the revision of assessment is under Section 27(4) of the TNVAT Act, the revision is under Section 22(4) of the TNVAT Act and cannot be made without affording an opportunity of personal hearing. 4. Counter affidavit filed by the respondent would show that the first contention raised by the petitioner has not been specifically dealt with. But, on the merits of the assessment, the respondent would state that C Forms and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer should not be prevented from producing the form as and when they are able to secure the same, as it has to be furnished by the other end dealer. 7. Taking note of the various decisions, the Commissioner of Commercial Taxes has issued a Circular that the Declaration forms can be accepted by the Assessing Officer, even if it is not submitted within three months, by assessing the conduct of the dealer i.e., if a dealer has been a chronic defaulter, then, the provisions of the Circular may not apply to such dealer. However, in the instant case, the respondent has not recorded any finding that the petitioner is a chronic defaulter. 8. Hence, in all the above reasons, this Court is convinced that the impugned orders are in viola ..... X X X X Extracts X X X X X X X X Extracts X X X X
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