9911796707
TMI Blog2019 (12) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned pre-assessment notices dated 05.04.2007 to the petitioner for the period prior to the repeal of the TNGST Act, 1959, under the provisions of TNVAT Act, 2006. 3. According to the petitioner, the impugned notices are without jurisdiction and are liable to be quashed as no concurrence of the Deputy Commissioner having jurisdiction over the petitioner was obtained under the provisions of Rule 15(6) of the TNGST Rules, 1959, 4. Per contra, the learned Special Government Pleader appearing for the respondents submits that there is saving under Section 88(3) of the TN VAT Act, 2006 and therefore, the impugned notices were valid and therefore the petitioner was not justified in filing the present writ petitions. It is further submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Provisions of the Act, as if T.N.VAT Act, 2006 was in force during the period in dispute. 8. Section 88(3) of the T.N. VAT Act, 2006 reads as under:- "(3) Notwithstanding the repeal of the said Act or 1970 Act, as the case may be, (a) any action or proceedings already initiated under the said Act or 1970 Act, as the case may be, shall validly be continued under the provisions of the said Act or 1970 Act, as the case may be which relates to the period prior to the coming into force of this Act; (b) any person liable to pay any tax, fee, penalty interest or other amount under the said Act or 1970 Act, as the case may be, for any period before coming into force of this Act, shall be levied, assessed and collected under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of any dealer retained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, shall on the day immediately before the commencement of this Act, continued to be retained in accordance with the provisions of this Act; (h) any goods including goods detained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, and not released before the commencement of this Act, shall continue to remain detained until such goods are released in accordance with provisions of this Act. (i) all rules, regulations, notifications, clarifications or orders made or issued under any of the provisions of the said Act or 1970 Act, as the case may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , finally assess the tax or taxes payable under 1[sections 3,3-A,3-B,3-C,3-D, 3-E, 3-G, 3-H, 3-I, 3-J,2 [4, 4-F, 5,7,7-A,7-C 7-D or 7-E]] according to the best of his judgement. Provided that before making assessment under this rules, the assessing authority shall obtained the concurrence of the Deputy Commissioner having jurisdiction if the assessment results in imposition of tax of one lakh rupees and above or enhancement of tax due to the extent of one lakh of rupees over and above the tax due as reported in the returns. Rule 11: If no return is submitted by the dealer as required by rule 9 or if the return submitted by him appears to the assessing authority to be incorrect or incomplete the assessing authority shall, after making su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be deemed to have been issued under Section 88(3)(b) of the T.N. VAT Act, 2006 and continued. 13. Therefore, I do not find any merits in the present writ petitions. Accordingly, these writ petitions are liable to be dismissed. Further, having opted to participate in the adjudicatory machanism under the T.N. VAT Act, 2006 by seeking time, the petitioner cannot invoke the jurisdiction of this Court under Article 226 of the Constitution of India. 14. The petitioner may therefore file its reply to the respective impugned notices within a period of 30 days from the date of receipt of this order with the respondent. The 1st respondent or any other officer designated under the new regime after the implementation of the T.N.VAT Act 2017, may p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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