TMI Blog2016 (2) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... statute - Joint Commissioner (Commercial Tax Enforcement -1) had authorized the Assessing Officer to conduct the audit - 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 set aside - appeal allowed by way of remand. - W.P.No.31616 of 2015 and M.P.No.1 of 2015 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Government Pleader (Tax) appearing for the respondents submitted that the Joint Commissioner (Commercial Tax) has no authority to authorize the Deputy Commercial Tax Officer to conduct the VAT Audit and only the Commissioner has got jurisdiction to issue such an authorization. 4.The learned counsel for the petitioner relied upon the order made in W.P.No.7564 of 2015 dated 18.03.2015 wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anded back to the 2nd respondent for fresh consideration. The 2nd respondent is directed to conduct VAT Audit in accordance with the provisions of the Act and decide the matter afresh, after giving due opportunity of personal hearing to the petitioner. 6. With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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