TMI Blog2018 (9) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... he taxable turnover, as provided under the Act, this Court directs that the respondents, more particularly, the second respondent is to consider the representation of the petitioner, dated 27.04.2009 and accept the 'C form' and thereafter, pass appropriate orders / revised assessment orders, on merits - petition allowed. - W.P.(MD)No.4804 of 2009 - - - Dated:- 14-8-2018 - Mrs. J. Nisha Banu J. For the Petitioner : Mr.M.MD.Ibrahim Ali For the Respondents : Mr.D.Muruganandam, Additional Government Pleader ORDER This writ petition has been filed by the petitioner seeking a Writ of Mandamus, directing the second respondent to consider the petitioner's representation dated 27.04.2009 and revise the Assessment order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is the stand of the respondents that nearly after a lapse of four years, the petitioner, by way of the said representation, has sought for revision of assessment, which is not permissible under law. Since the assessment itself is over, the learned Additional Government Pleader would attempt to submit that, the remedy available to the petitioner is to prefer an appeal before the appropriate authority and therefore, he prays for dismissal of the present writ petition. 6. At this juncture, the learned Counsel for the petitioner drew the attention of this Court to the Circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, where an instruction was given to the Assessing Officers to accept the forms / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the instructions scrupulously. Despite issue of circulars, several representations are still received in this office that some Assessing Officers are insisting the dealers to prefer appeals and seek legal remedy. The declaration Forms / Certificates have to be accepted on remand by the appellate authorities and only to save the trouble of prolonging the issue, the Assessing Officers were instructed to accept the same and revise the assessments. Hence, all the Assessing Officers may be strictly instructed to accept the C, D, EI, E-II and F forms, even after passing final assessment orders and to revise the assessments under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. Similarly, representations are received in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evised the subject assessment of the petitioner, by accepting the 'C forms'. 8. Moreover, a Full Bench of this Court, in a similar issue, in the decision reported in CDJ-1982-MHC-132 , in the case of State of Tamil Nadu v. Arulmurugan and Company , which was subsequently upheld by the Hon'ble Apex Court in the decision reported in AIR-1994-SC-2364 , in the case of State of A.P. etc., v. M/s.Hyderabad Asbestos Cement Production Ltd., etc., has held the assessee is entitled to submit the 'C forms' even in the appellate stage. This decision was subsequently followed by a learned Single Judge of this Court in an unreported judgment in the case of Tvl.Sivasakthi Fireworks, Sivakasi v. Commercial Tax Officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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