9911796707
TMI Blog2018 (8) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act ), has filed these writ petitions challenging the revision of assessments for the assessment years 2014-15, 2015-16 and 2016-17 vide orders dated 29.06.2018. 4.The petitioner, on receipt of the revision notices, dated 29.01.2018, submitted their reply dated 28.03.2018. It is admitted by the petitioner that the only ground canvassed in the reply was questioning the VAT audit conducted in the business premises of the petitioner on the ground that there was no authorization by the Commissioner as required under the TNVAT Act. 5.The respondent has dealt with the said objection and taken note of the fact that the petitioner failed to produce doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his department. Thus, the petitioner by placing reliance on the expression authorised used in the statement cannot discredit the entire proceedings alleging the same to be without jurisdiction. The Court being fully satisfied that VAT Audit has been authorised by the Commissioner in accordance with Section 64(4) of the Act, is not inclined to accept the case of the petitioner. 20. At this juncture, it would be relevant to take note of the submissions made by Mr.N.Inbarajan. Section 48 of the Act, gives power to the Government to appoint officers of the Commercial Taxes Department for the purpose of performing the functions conferred on him by under the Act. Thus, when a power is delegated by the Government to a particular officer by desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Commissioner. Thus, when the Commissioner orders for an audit, which would be state wide obviously, as the Head of the department, he cannot be expected to name the officer, who will go to the business premises of the dealer for the purpose of audit. These matters have to be assigned to the official hierarchy and to be carried out as per the Rules of business followed by the department. Thus, the statute states that the Commissioner is the authority, who may order for an audit and once the order is passed by the Commissioner, it is for the officials of the department to carry out the order. 21. In my considered view, this is precisely what has been done in the instant case. As pointed out earlier mere usage of the expression au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to the petitioner to go before the Assessing Officer. Accordingly, these writ petitions are disposed of by directing the petitioner to treat the impugned proceedings as show cause notices and submit their objections within a period of fifteen days' from the date of receipt of a copy of this order. Along with the objections, requisite documents in support of the claim of the petitioner should be annexed. On receipt of the objections, the respondent is directed to afford an opportunity of personal hearing to the petitioner and redo the assessment in accordance with law. Till then, no coercive action shall be initiated against the petitioner. No costs. Consequently, connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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