TMI Blog2018 (4) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - the question of manipulation will not arise if the original records are retained by the second respondent and photocopies are produced to the petitioner. If this procedure had been adopted by the second respondent, this very litigation itself could have been avoided and the correct rate of tax could have been recovered from the petitioner and the matter would not be languishing in the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2.The petitioner who is a registered dealer on the file of the second respondent has filed this writ petition challenging the assessment orders dated 30.11.2007 for the assessment years 2003-2004 and 2004-2005 under the provisions of the Tamil Nadu General Sales Tax Act, 1959 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner has been noted by the respondent and his non-cooperation has also been recorded in the impugned assessment order. However, in the impugned assessment order the respondent would admit that the petitioner has filed his objections to the show cause notice on 20.07.2007, i.e. subsequent to the five dates on which hearing was fixed. However, I am unable to agree with the reasons given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the petitioner's business premises are furnished at the cost of the petitioner. 5.Accordingly, the writ petitions are disposed of with the following directions: The second respondent is directed to furnish the copies of D7 records which were recovered from the petitioner by the enforcement after the petitioner remits the requisite costs for the same. This direction shall be compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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