9911796707
TMI Blog2007 (8) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... at in spite of remand order passed by the appellate authority by giving certain directions, that order has not been properly carried out by the assessing officer. The assessing officer has proceeded to pass the impugned orders on his own understanding of the law and the notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959. That is the reason for filing the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to establish before the assessing officer with the necessary materials that the goods are exempted, which exercise cannot be done by this court in the absence of materials which are necessary to form an opinion whether the goods are exempted or not. Hence, it is but proper for the petitioner to go before the appellate authority and get the order. Useful reference can also be had on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition should not have been entertained by the High Court at all. The Assistant Collector is entitled to complete the assessment as he thinks fit in exercise of his judgment and according to his understanding of the law and facts. For this purpose, he can call for and examine whatever documents he considers relevant. If the Assistant Collector fails to follow any judgment of the High Court or this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Collector. He will have to decide all questions of fact and law. He has to make whatever enquiries he thinks necessary for determination of the value of excisable goods. The High Court in exercise of its jurisdiction cannot give guidance to Assistant Collector about the manner and mode in which the assessment should be made. It is stated by the learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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