9911796707
TMI Blog2013 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard the learned counsel appearing for the petitioner and the learned counsel appearing on behalf of the respondents. 2. It has been stated that the petitioner is a dealer, registered as an assessee on the files of the Assistant Commissioner (CT), Vellore (South), the first respondent herein. 3. It has been further stated that, on 16.3.2012, the second respondent, along with his officials, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vellore Branch, bearing Cheque Nos.539659 and 539660, dated 16.3.2012, for a total sum of Rs.9,05,602/-. 5. It had been further stated that the powers conferred, under Section 64(4) of the Tamilnadu Value Added Tax Act, 2006, does not provide the power or the authority to the respondents to collect the tax, said to be payable by the petitioner. The Enforcement Wing officials had no jurisdiction t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of this order, as the respondents and their officials do not have any power or authority to collect the cheques at the time of the inspection of the premises of an assessee. However, it is made clear that it would be open to the first respondent to pass appropriate assessment orders, in respect of the assessment years 2009-2010 and 2010-2011, as per the relevant provisions of law, within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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