9911796707
TMI Blog2013 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ues (Tax Due) - Held that:- The powers conferred, U/s 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 to collect tax at the time of the inspection, without verification of the monthly returns, before the completion of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner 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, had conducted a spot inspection at the petitioner s business premises and had verified the various records maintained by the petitioner, in the course of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onferred, 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 to collect tax at the time of the inspection, without verification of the monthly returns, before the completion of the assessment. In such circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 period of four weeks from the date of receipt of a copy of this order. The writ petition is ordered accordingly. No costs. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
