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Ramana Sekhar Steels Ltd. Versus The Commercial Tax Officer

2017 (11) TMI 1031 - MADRAS HIGH COURT

Validity of assessment order - TNGST Act - Jurisdiction - Held that: - identical issue decided in the case of M/s. Salem Steel Suppliers, M/s. Madras Steel Agencies, M/s. Rajyog Steels, M/s. Reliable Steels, M/s. Myco Steel Agency Versus The Deputy Commissioner (CT) , The Commercial Tax Officer [2017 (9) TMI 946 - MADRAS HIGH COURT], where it was held that The power under Section 16(1) is wide enough and cannot be said to be limited to assessment of assessable turnover under that sub-section by .....

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2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. S. N. Kirubanandam For the Respondent : Mr. K. Venkatesh ORDER Heard Mr.S.N.Kirubanandam, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. 2.The petitioner is aggrieved by the order of assessment passed by the respondent dated 19.01.2007 under the provisions of the Tamil Nadu General Sales Tax Act, 1959 for the assessment year 2002-2003. 3.The allegation against the petitioner was .....

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ennai (North) Division, Chennai, in W.P.Nos.24437 of 2004 etc. batch. The said batch of cases, certain writ petitions were filed challenging revision notices and other writ petitions challenging assessment orders and the allegation in the said batch of cases was identical to that of the allegation in the present writ petition that the petitioner had effected transactions with the three companies mentioned above who are bill traders. The Court had elaborately heard the learned counsels and allowe .....

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f the Revenue, the Deputy Commissioner may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise or modify or set aside such order or proceeding. The power of sub-section (1) of Section 32 shall not be exercised if, i) the time for appeal against the order has not expired; ii) order has been made the subject of an appeal or a revision and iii) more than five years have expired after the passing of the order. Thus, the po .....

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nd at the appropriate place. Thus, the entire purpose behind issuing impugned notices is to re-open the concluded assessment. The averments set out in the impugned notices do not reveal that any independent enquiry has been done by the first respondent before issuing the impugned notices. In fact, identical notice was issued to the petitioner in W.P.No.24437 of 2004 (M/s.Salem Steel Suppliers) for the assessment year 1999-2000, dated 10.06.2004, and curiously enough, the allegations, that are ma .....

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e factual position, then, obviously, the first respondent cannot exercise the powers, what could not have been done by the Assessing Officer, as the statement was recorded much after the assessments were completed, and the same are clearly barred by limitation, as it is beyond the period of five years. At this juncture, it is relevant to note that, the Hon'ble Division Bench, in the case of A.Velayutha Raja (cited supra) has pointed out that the revisional powers exercised by the Board of Re .....

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other provisions of the Act. It was further pointed out in the said case that the provisions as to the period of limitation, within which, escaped turnover can be brought to tax as provided in Section 16(1) equally apply, when such an order is sought to be passed by the Board in exercise of its powers under Section 34. 15.The power under Section 16(1) is wide enough and cannot be said to be limited to assessment of assessable turnover under that sub-section by the Assessing Authority only. It is .....

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mpany Private Limited (cited supra), while examining the power of the Joint Commissioner under Section 34 of the TNGST Act to bring the escaped turnover to tax, when it was neither a subject matter of assessment proceedings nor appellate proceedings, it was held that, 'even if the Joint Commissioner could otherwise have brought the escaped turnover to tax for the first time, since the notice issued by him was beyond the period of limitation prescribed under Section 16 (1) of the Act, the ord .....

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business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of the sub-section (2) at any time, within a period of 5 years from the expiry of the year to which the tax relates, determine to the best of its judgment, the turnover, which has escaped the assessment, and assess the tax payable on such turnover after making such enquiry, as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessmen .....

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available on record. The Hon'ble Division Bench held that the Joint Commissioner cannot rely upon the extraneous materials, which were not on record before the order was passed by the lower authorities. 19.In the instant case, the material sought to be relied upon was available with the Assessing Officer for the relevant assessment year. As noticed, the Assessing Officer himself, in the subsequent assessment orders has referred to the very same materials, which are contained in the earlier n .....

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