TMI Blog2019 (1) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ds that the Assessing Officer should implicitly obey the order passed by the Appellate Authority or the Tribunal. But unfortunately, the Commercial Tax Officer, Egmore - I Assessment Circle, failed to follow the same and passed an order rejecting the appellant's case by order dated 06.11.2007. The Hon'ble Supreme Court in the case of Union of India v. Kamlakshi Finance Corporation Limited [1991 (9) TMI 72 - SUPREME COURT OF INDIA] has held that the subordinate authorities are bound by the directions issued by the Appellate Authorities, if such hierarchy is not followed, then it will result in judicial anarchy. Therefore, the Assessing Officer is bound to follow the direction issued by the Appellate Authority in its order dated 19.01.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal failed to appreciate the legal provisions adumbrated under Section 3D that where the assessment is being completed at the dealer's option under Section 3D of the TNGST Act, 1959, then the Assessing Officer is legally estopped in law to make an independent assessment de hors the provisions of Section 3 D . 3. The short question which falls for consideration is whether the demand for the relevant assessment year should be assessed under Section 3-D(2) of the TNGST Act. 4. Section 3-D deals with Payment of tax by hotels, restaurants and sweet stalls. It is not disputed by the Revenue that the assessee was assessed under Section 3-D(2) for the assessment years 1996-97, 1997-98, 1998-99, 1999-00, 2000-01, 2001-02, 2002-03, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under the category of hotel or eating house. Hence I find no reason to sustain the assessment made by the assessing officer and the same is set aside and remanded back to the assessing officer to assess the disputed turnover under Section 3(D)(2) of TNGST Act '59. 7. The above order had attained finality. The Revenue did not file any appeal against the said order. Therefore, judicial discipline demands that the Assessing Officer should implicitly obey the order passed by the Appellate Authority or the Tribunal. But unfortunately, the Commercial Tax Officer, Egmore - I Assessment Circle, failed to follow the same and passed an order rejecting the appellant's case by order dated 06.11.2007. This order was challenged by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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