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TMI Blog2018 (9) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is aggrieved by the assessment orders under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the years from 2008-09 to 2013-14. 3. It may not be necessary for this Court to go into the factual aspects as regards the merits of assessments, which are not normally done in a writ petition. The reason for entertaining these writ petitions and disposing of the same at the admission stage is on account of the fact that the Assessing Officer was not permitted to act independently by the Joint Commissioner (ST), Enforcement I, Chennai-6. 4. On receipt of the report of Assistant Commissioner (CT), Enforcement-I, Chennai-6 dated 31.7.2014, the respondent promptly issued the notices dated 16.9.2015. The dealer filed the copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicated in D-3 proposal. It is well-settled that the Assessing Officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. We find that in both the matters the assessing officer has acted on the basis of the directions of his higher authority in completing the assessments. We hold that the assessments are not sustainable in law. 6. A similar view was taken by this Court in the case of Amutha Metals Vs. CTO, Mannady East Assessment Circle [reported in (2007) 9 VST 478] wherein it has been held thus : The objections had to be considered by the Assessing Officer on their own merits. The assessment orders had be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt officer, that no direction from a superior officer is binding on the Assessing Officers and that she is required to decide the case based on the reply filed by the dealer and the documents that may be produced. Therefore, the respondent should not be bound over by any direction issued by the Joint Commissioner and should be allowed to take a decision independently in the matter. 9. Accordingly, the writ petitions are allowed, the impugned orders are set aside and the matters are remanded to the respondent for a fresh consideration. The respondent is directed to afford an opportunity of personal hearing, consider the objections filed by the dealer and if any records are required from the dealer, direct the dealer to produce the same, giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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