TMI Blog2015 (1) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... er in October itself - section 63-A of the Tamil Nadu Value Added Tax Act, 2006 - Rule 16-A of the Tamil Nadu Value Added Tax Rules, 2007 - Held that: - A reading of section 63-A of the said Act and Rule 16-A makes it clear that the respondent will have to wait till the expiry of the period. Even though the petitioner has prayed for grant of interim order, I find that there is no purpose in keepin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the order in October itself. The learned counsel for the petitioner drew the attention of this court to section 63-A of the Tamil Nadu Value Added Tax Act, 2006 and Rule 16-A of the Tamil Nadu Value Added Tax Rules, 2007 which are extracted below and submitted that before the end of the year within which the petitioner is entitled to file the form WW, the assessment order has been passed which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the course of inter-State trade or commerce as specified in Section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in a year, exceeds one crore rupees, shall get his accounts in respect of that year, audited by an Accountant and submit a report of such audit in the prescribed Form, duly signed and verified by the Accountant, to the assessing authority, within such period as may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to get his account audited as per sub-section (1) of Section 63-A shall furnish the audit report in Form-WW within nine months from the end of the year in duplicate. (2) The notice for levy of penalty will be issued in Form-RR. 6. A reading of section 63-A of the said Act and Rule 16-A makes it clear that the respondent will have to wait till the expiry of the period. Even though the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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