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TMI Blog2006 (10) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer in the writ petition is to issue a writ of certiorarified mandamus calling for the records relating to the communication of the respondent, dated October 10, 2005 made in TNGST ASST. No. 2921997/ 2002-03 and quash the same and forbear the respondent from preventing the petitioner from sending communication/petition through advocates for statutory notices. The petitioner in the present wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be in the form XIII as prescribed. 5. Please ask your advocates not to make such correspondence directly to the assessing officer in future. It is enough for them to appear before the assessing officer with prescribed authorisation." The petitioner is only aggrieved against the above portion of the letter of the Commercial Tax Officer, Perundurai, who is shown as the respondent herein. In fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writing in this behalf." Rules 49 and 51 of the Tamil Nadu General Sales Tax Rules, 1959, read as follows: "Rule 49. The person specified in clauses (a) to (c) of section 52 of the Act appearing on behalf of a dealer or other person in any proceedings before any sales tax authority other than Special Appellate Tribunal shall file before such authority an authorisation given by the dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consent of the legal practitioner, chartered accountant or the sales tax practitioner already on record or when such consent is refused, with the permission of the sales tax authority. The above rules are only relating to the appearance of the legal practitioner on being instructed by his/her client by sending appropriate reply or notice. An advocate enrolled under the Advocates Act, 1962 is enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the TNGST Act, or the Rules made thereunder, it is open to the dealer to make his representation through his attorney by properly authorising the said attorney. In the circumstances, paragraphs 3, 4 and 5 of the impugned order are clearly illegal and are liable to be set aside and accordingly, they are set aside. The writ petition is disposed of to the extent indicated above. Consequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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