TMI Blog2015 (3) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... any registered dealer - Held that: - as per provisions of the Section 64 (4) of the TNVAT Act, only the Commissioner can authorize the Deputy Commercial Tax Officer to conduct VAT Audit - impugned order not correct, set aside - petition allowed. - W.P. No.7564 of 2015 - - - Dated:- 18-3-2015 - THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN For the Petitioner: Mr.R.L.Ramani, Senior counsel for Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty to the Commissioner (CT), Chennai to delegate similar power to an officer not below the rank of Deputy Commissioner (CT), in terms of Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006. 3.Learned Additional Government Pleader appearing for the respondents would contend that if there would be any note in the file, it will enable the authority to do audit inspection of any registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of this Section, the selection of dealers for audit shall be made amongst the dealers - 64(4)(a)who have not filed returns within the prescribed period; or 64(4)(b)who have claimed exorbitant amount of refund of tax; or 64(4)(c)who have filed returns, but in the opinion of the Commissioner he is not satisfied with the correctness of any return filed, any claim made, deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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