TMI Blog2017 (10) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer has no discretion, but to accept the option exercised by the dealer under Section 7 (C) of the Act. Apart from other contentions these aspects involves adjudication into facts. Equally, the issue relating to works contract is also a factual matter. Thus, the petitioner has to necessarily submit themselves to the jurisdiction of the respondent and file their objections to the notice dated 11.04.2005 - while declining to grant the prayer sought for, liberty is granted to the petitioner to submit their objections to the notice dated 11.04.2005 - petition dismissed. - W.P. No.33587 of 2005 - - - Dated:- 21-9-2017 - T. S. Sivagnanam, J. For Petitioner : Mr. N.Murali kumaran For Respondents : Mr.K.Venkatesh ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment was passed on 31.12.2004. 5. Subsequently, by notice dated 11.04.2005, the respondent stated that the petitioner has effected branch transfer from Domain, but no first sales of Genset have been brought through to that extent. Hence, the first sale of Genset was estimated and proposed to be taxed at 16%. The notice further stated that the petitioner claims that works contract are taxable at 4%, but the respondent proposed that the same is not admissible, as no supply of Gensets has been made to the customers, hence, proposed to assess the turnover at 16%. Accordingly, the petitioner was called upon to submit their objections within a period of 15 days. The petitioner has filed this writ petition to prohibit the respondent from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent has power and jurisdiction to issue notice to revise a completed assessment. Therefore, it cannot be stated that the impugned notice is without jurisdiction. The point that the petitioner seeks to canvass is on the ground that the Assessing Officer has no discretion, but to accept the option exercised by the dealer under Section 7 (C) of the Act. Apart from other contentions these aspects involves adjudication into facts. Equally, the issue relating to works contract is also a factual matter. Thus, the petitioner has to necessarily submit themselves to the jurisdiction of the respondent and file their objections to the notice dated 11.04.2005. 10. For the above reasons, while declining to grant the prayer sought for, liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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