TMI Blog2017 (7) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner alone can authorize the VAT Audit under Section 64 (4) of the TNVAT Act - Further, the statute also does not provide for delegation of such power to the Joint Commissioner. The impugned notices and orders of assessment are set aside, including the VAT audit report - petition allowed. - W.P.Nos.30098 to 30104 and 32479 of 2016, W.M.P.Nos.26065 to 26073 and 28178 of 2016 - - - Dated:- 26-7-2017 - Mr. T.S. Sivagnanam, J. For Petitioner : Mr. Krishna Srinivasan for M/s. S. Ramasubramaniam Associates. For Respondents : Mr. K. Venkatesh, Government Advocate ORDER Heard Mr.Krishna Srinivasan, the learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were initiated against the petitioner for the relevant assessment years, pursuant to the VAT Audit conducted in the business premises of the petitioner on 08.09.2014, under Section 64 of the TNVAT Act. 4. The petitioner has challenged the impugned proceedings by contending that, in terms of Section 64 (4) of the TNVAT Act, it is the Commissioner, who may order for Audit of the business of any registered dealer by an officer not below the rank of Deputy Commercial Tax Officer. However, in the instant case, authorization has been made by the Joint Commissioner, who has got no jurisdiction to do so. To buttress the said contention, the learned counsel appearing for the petitioner referred to the notice of VAT audit issued under Section 64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of their divisions, and though Section 64 prescribes that the Commissioner has to authorize for VAT audit, it is not possible for the Commissioner to issue authorization to each and every group officers, who are conducting VAT audit. 7. Further, it is the submission of the learned Government Advocate that the Commissioner of Commercial Tax is the Administrative Head of the Commercial Tax Department, and under him, there are ten Joint Commissioners in the Territorial Wing, and eight Joint Commissioners in Enforcement Wing. The said officials are at the District level to execute instructions/directions of the Commissioner. These officials, upon receiving guidelines/instructions from the Commissioner, instruct the subordinates under their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Joint Commissioner. Though in the counter affidavit, there is a feeble attempt to state that the Joint Commissioners are empowered to carry out the directions of the Commissioner, there is nothing on record to show there was an authorization by the Commissioner, directing the Joint Commissioner to conduct VAT Audit in the business premises of the petitioner. 10. Thus, in the light of the admitted position in the counter affidavit that the statute prescribes the Commissioner to authorise VAT audit and taking note of the decision of this Court in the cases of i ) M/s.Cabco Paradise Private Limited and ii) M/s. Jeevan Buy N.Save ( referred to supra), it has to be held that the proceedings, viz., revision notices and the orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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