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2009 (8) TMI 1097 - HC - VAT and Sales Tax
Issues:
Challenging assessment order for the assessment year 2006-07 due to non-consideration of records produced before assessing officer. Analysis: The petitioner reported a total and taxable turnover under the Tamil Nadu General Sales Tax Act for the assessment year 2006-07. The accounts were checked by the assessing officer after an inspection of the place of business by enforcement officials. The assessing officer passed an order dated March 30, 2009, which the petitioner challenged through a writ petition. The impugned order stated that the petitioner had filed objections and produced all records and registers before the assessing officer. However, the assessing officer did not consider these records, citing that they were not produced during the inspection by enforcement officers. The High Court held that the assessing officer's duty is quasi-judicial, requiring a thorough examination of all records and documents to arrive at an independent conclusion. The stand taken by the assessing officer, as reiterated in written instructions, was deemed legally unsustainable. Consequently, the court allowed the writ petitions, set aside the impugned orders, and remitted the matter back to the assessing officer for a fresh consideration. The High Court emphasized that the assessing officer's duty is distinct from that of enforcement wing officials. The assessing officer is obligated by statute to review all records and documents provided by the dealer before making an assessment. The court rejected the assessing officer's argument that records not produced during the inspection should be disregarded. The second respondent was directed to reexamine the records and registers submitted by the petitioner and complete the assessment within six weeks. The petitioner was instructed to produce the records within two weeks of receiving a copy of the court's order. The judgment concluded by stating that no costs were to be awarded and closed all connected miscellaneous petitions.
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