TMI Blog2017 (10) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2.The petitioner in these writ petitions has been challenged the order of assessment passed under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short TNGST Act ) for the assessment years 1993-94 1994-95. It may not be necessary for this Court to make a roving exercise into the factual matrix as the short issue to be decided in these writ petitions is whether the impugned orders are in compliance with the directions issued by this Court in W.P.Nos.2945 2946 of 2005 dated 01.02.2005. The said writ petitions were filed by the petitioner herein challenging the proceedings of the respondent dated 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne them as directed by the appellate authority and in accordance with law. 2. Section-54 of the Tamil Nadu General Sales Tax Act discloses that the assessing authority is vested with all the powers conferred on a Court by the Code of Civil Procedure for the purpose of summoning and enforcing the attendance of any person and examining him on oath or affirmation as well as compelling the production of any document. The said provision also enables the respondent to take action in the event of the summoned person failing to attend or produce the document called for. 3. I find that the respondent has stated in the order impugned in W.P.No. 2945/2005 as under:- According to the direction of the Appellate Assistant Commissioner (CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials to fasten the liability on the petitioner. 5. In such circumstances, there is not other go except to set aside the orders impugned in these writ petitions and direct the respondent to hold the proceedings afresh, exercising all the powers that are vested in him under section 54 of the Tamil Nadu General Sales Tax Act in order to ensure the presence of the dealer concerned for being offered for cross examination by the petitioner, without which, there would be no scope for the respondent to rely on the materials relating to the said dealer for determination of the tax liability on the petitioner. It is open to the respondent to pass order afresh by complying with the provisions contained in Section 54 of the Tamil Nadu General Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to produce the other end dealer (Karnataka dealer), the question of using the materials collected from Karnataka against the petitioner does not arise, as this has been specifically prohibited in the orders passed by this Court dated 01.02.2005 (supra). 7.Thus, the impugned assessment order confirming the proposal in the show cause notice on the ground that the dealer has not appeared before the respondent cannot be sustained. Thus, taking note of the observation passed by this Court in the earlier writ petition, the question of remitting the matter to the respondent once again does not arise, as the Court has specifically barred the same by observing that without offering the other end dealer for cross examination, the materials gath ..... X X X X Extracts X X X X X X X X Extracts X X X X
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