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TMI Blog2017 (12) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... who were termed as bill traders. The cases covered in the earlier batch were under two categories. One such category being the assessing officer itself has reopened the proceedings and the other category, where the revisional authority exercises his power of suo motu revision. 2.The Court after elaborately considering the factual matrix and the legal position, allowed the writ petitions. The operative portion of the order reads as follows: 13. Bearing in mind the above two statutory provisions, if we examine the impugned notices, it is seen that the notices issued to the petitioners contain seven pages, which are common to all the petitioners. In fact, these seven pages appear to be photostat copies, which are commonly prepared and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisional powers exercised by the Board of Revenue under Section 34 of the Madras General Sales Tax Act, 1959, are subject to the other provisions of the Act, and therefore, a best Judgment assessment or an original assessment by the Board under Section 34 on the ground of escapement of turn over is bad in law and unsustainable. It is not a mere subjective satisfaction that is envisaged in Section 34, but, it should stand the test of objectiveness as also prescribed guidelines set in the section itself, and it should be in accord with the 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( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner has no jurisdiction to enhance the turnover and the revision was barred by limitation. After taking note of Sections 16 and Section 32 of the TNGST Act, the Hon'ble Division Bench pointed out that, according to Section 16(1)(a), where, for any reason, the whole or any part of the turnover of 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 reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e more reason to hold that the impugned notices are unsustainable. 20. For the above reasons, it is held that the impugned notices are wholly without jurisdiction. Accordingly, Writ Petition Nos.24437, 26998, 27330 and 27345 of 2004 are allowed and the impugned orders are quashed. II) W.P.No.34269 of 2004 21. Insofar as W.P.No.34269 of 2004 is concerned, the legal issue involved herein is squarely governed by the orders passed by this Court in the aforementioned four Writ Petitions, viz., W.P.Nos.24437, 26998, 27330 and 27345 of 2004, following the same, W.P.No.34269 of 2004 is also allowed, and the impugned order is set aside. No costs. 22. In the result, all these Writ Petitions are allowed. No costs. Consequently, connected Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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