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2017 (2) TMI 520 - MADRAS HIGH COURT

2017 (2) TMI 520 - MADRAS HIGH COURT - TMI - Re-assessment - matter was on remand - the first respondent, being the assessing authority, instead of undertaking the re-assessment, has simply proceed to pass the present impugned order. Whether the impugned order valid? - Held that: - re-assessment has not been done by the first respondent before passing the impugned orders in accordance with the directions issued by the appellate authority. This position cannot be controverted by the learned Addit .....

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owed by the non- consideration on the part of the first respondent would not stand in the legal scrutiny and, therefore, this Court has no hesitation to quash the said impugned orders. - The matter can be remanded back to the Assessing Authority to re-assess the entire issue strictly in accordance with the directions issued by the appellate authority - petition allowed in part by way of remand. - W.P.(MD)Nos.707 of 2010 , 708, 709 710 of 2010, M.P.(MD)Nos.1,1,1 and 1 of 2010 - Dated:- 3-1-20 .....

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and is an assessee on the file of the first respondent under the Central Sales Tax Act. The first respondent had passed assessment order for the assessment year 1995-1996. An appeal was filed before the second respondent. The second respondent, by order dated 22.04.2009, after having set aside the assessment order, had remanded the matter back to the first respondent for re-consideration and re- assessment. While remanding the matter back to the first respondent for re- consideration, the second .....

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he purchasers who has paid tax on his final product's sale value on the value of goods sold by the appellants. Similarly, the C forms which were filed by the appellants before the assessing authority were obtained from the registered dealers and they were bear the seal of the concerned assessing authority. While the fact was so, the assessing authority has not taken any steps for verification of the issue register of the Revenue. But, he has simply stating that it is not necessary and there .....

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he assessing authority, instead of undertaking the re-assessment, by verifying the C Form as well as purchases as to whether the value of C Form declaration issued to the appellants/seller correctly tallied with that of the counterfoil available with the purchasers, who has paid tax, has simply proceed to pass the present impugned order dated 30.11.2009. 4. In the said impugned order, the first respondent has given the following reasons for passing the impugned order which reads thus: "Furt .....

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ther Writ Petition in W.P.(MD)Nos.708, 709 and 710 of 2010 for the assessment year 1996-1997, 1997-1998, 1998-1999 respectively, where also similar orders were passed by the Assessing Authority without conducting the assessment, as directed by the second respondent-appellate authority as stated above. 5. Mr.A.S.Mujibur Rahman, learned counsel appearing for the petitioners would contend that the appellate authority, viz., the second respondent, after having considered various issues raised in the .....

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indicated or directed by the appellate authority, the first respondent has passed the cryptic impugned orders, wherein he has simply stated that the Appellate Deputy Commissioner had given an opportunity to the dealers by applying of return of C Forms for ratification within a stipulated period and the dealers have neither applied for return of 'C' Forms nor filed any fresh or rectified 'C' Forms so far. Therefore, he had proceeded with passing the impugned orders of re- assessme .....

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per Mart vs. Commercial Tax Officer-I (FAC), Sivakasi, Virudhunagar District and another. In the said judgment, the learned Judge, after having considered the facts of the said cases and also after having considered the earlier judgment of this Court made in W.P.(MD)Nos.809 to 816 of 2006, dated 12.07.2007, was pleased to allow the said batch of Writ Petitions. In view of the said decision of this Court, where a number of Writ Petitions have been allowed, these Writ Petitions with the similar fa .....

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given to the Assessing Authority to re-assess the issue in a particular manner by verifying each of the transaction along with the counterfoils and also to verify the veracity of the 'C' Forms submitted by the petitioners. Without having resorted to the said course of action, as has been directed by the appellate authority, since the first respondent has passed the impugned orders, it may not be justifiable for completing the assessment. However, the learned Additional Government Pleade .....

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concerned of the Department were forged one. Therefore, since the Department officials themselves issued forged 'C' Forms, this Court had come to the rescue of the petitioners and thereby, setting aside the orders of re-assessment and directed the Department to take action against the erring officials. However, the facts are slightly different in the present case, where the Assessing Officer has not followed the mandatory directions issued by the appellate authority and, therefore, once .....

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