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TMI Blog2019 (4) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer under TNVAT Act, 2006. According to the petitioner, at the time of inspection by the Enforcement Wing Officials of the respondent, they have illegally calculated a sum of Rs. 50,000/- as advance tax from the petitioner. Therefore, the impugned pre revision notice has been issued without authority under law. 3.Under such circumstances, this writ petition has been filed challenging the impugned pre revision notice and for quashing of the same and also to direct the second respondent to refund the advance tax of Rs. 50,000/- calculated from the petitioner during the course of survey of the business premises of the petitioner. 4.Heard Mr.A.S.Mujibur Rahman, learned counsel appearing for the petitioner and Mr.M.Jeyakumar, learned Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraph No. 5 of the said judgment which reads as follows:- "5.The settled legal position is that the officials of the Enforcement Wing and the Audit Department are not entitled to collect tax during the course of audit, as if it is a payment towards advance tax and the Enforcement Official is to make necessary proposals to the Assessing Officer of the concerned dealer to enable them to take action in accordance with law." 9. The learned counsel relying upon the said judgment would contend that the collection of Rs. 50,000/- by the respondents through the Enforcement Wing Officials during the inspection of the petitioner's premises, is illegal and it has to be refunded to the petitioner. Therefore, the impugned pre revision notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the officials of the Enforcement Wing and the Audit Department are not entitled to collect tax during the course of audit, as if it is a payment towards advance tax and the Enforcement Wing Official is to make necessary proposals to the Assessing Officer of the concerned dealer to enable them to take action in accordance with law. 16.In the instant case, the Enforcement Wing Officials have collected the advance tax during the time of inspection itself, even before the show cause notice was issued to the petitioner for revision of assessment proceedings. But that cannot be a ground for quashing the impugned pre revision notice as the pre revision notice calls upon the petitioner to pay a sum of Rs. 4,12,275/- which is in excess to the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent shall pass final orders after giving sufficient opportunity to the petitioner to raise all objections available to them under law including granting them the right of personal hearing within a period of eight weeks from the date of receipt of a copy of the written objections for the pre revision notice from the petitioner. While passing the final orders, the second respondent shall consider the Hon'ble Division Bench Judgment of this Court, dated 26.02.2018 in W.A.(MD)No.136 of 2018 in the case of TVL.Famous Tiles Park Vs. The Commissioner of Commercial Taxes.
20. With the aforesaid direction, this Writ Petition is disposed of. No Costs. Consequently, connected miscellaneous petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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