9911796707
TMI Blog2008 (1) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... e proviso of section 16D of the Act has disposed of the petitions as not entertained. When the statute contemplates the committee of three members to examine the petition under section 16D of the Act, the Commissioner alone cannot independently decide the petitions filed under section 16D of the Act. Therefore, exercise of the jurisdiction by the Commissioner alone is not in accordance with the statutory provision. Therefore, without going into the merits of the case, the impugned orders are set aside. The matters are remitted back to the Committee to decide the merits of the case after giving opportunity to the petitioner. The parties are at liberty to raise the issue of maintainability of the petitions and make their submissions before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot produce the books of account. Without giving further opportunity, the second respondent has passed the best of judgment assessment in his proceedings in TNGST No. 2480478/2001-02, dated December 16, 2003 by determining the total and taxable turnover as Rs. 3,13,82,697 and Rs. 3,13,82,697, respectively. It is the grievance of the petitioner that prior to passing of best of judgment assessment, no opportunity was given to them to produce the books of account and the assessment has been passed by the second respondent in a hasty manner, without following the provisions of the TNGST Act. The best judgment assessment order dated December 16, 2003, which was sent by registered post, was returned undelivered on January 20, 2004, as there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover of Rs. 7,11,03,530 and Rs. 7,11,03,530, respectively. The petitioner filed a petition under section 16D of the TNGST Act before the Special Committee for a direction to make a fresh assessment for the abovesaid period. The first respondent, by order dated September 5, 2007, rejected the said petition, which is challenged in the present writ petition. Rest of the averments made in this writ petition are common to the earlier writ petition. Mr. S. Rajasekar, learned counsel for the petitioner, referring to section 16D of the Tamil Nadu General Sales Tax Act, 1959 submitted that the Special Committee can call for and examine the records of the assessing authority in respect of any proceeding or order under sub-section (2) or (3) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner brought to the notice of this court, the proceedings of the Special Committee dated August 31, 2007 passed in respect of Tvl. Liason Incorporated, Chennai and submitted that the orders under section 16D should only be passed by three members of the committee, viz., (1) Secretary to Government, Commercial Taxes and Registration Department, (2) Commissioner of Commercial Taxes and (3) the Special Secretary to Government (Finance). The impugned order of rejection is passed only by the Commissioner of Commercial Taxes, Chennai and therefore, it is liable to be set aside for want of jurisdiction. Mr. R. Mahadevan, learned Additional Government Pleader, submitted that the assessment orders passed in respect of both TNGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd determined the total and taxable turnover under the TNGST and CST Acts without providing sufficient opportunity to the petitioner and thus there was a violation of the principles of natural justice. When the assessment orders were challenged in W.P. Nos. 22627 and 22628 of 2004, this court, by order dated September 27, 2004, has passed the following orders: By consent of both parties, the following order is passed. (2) . . . (3) It is stated by the learned counsel appearing for the petitioner that an assessment order has been passed without an opportunity to the petitioner, which was also not served on him. On representation made by the petitioner, the same was not served on May 22, 2003. It is further brought to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any proceeding or order is in violation of provisions of the Act or the Rules framed thereunder or without following the principles of natural justice and pass appropriate orders. In the case on hand, the first respondent applying the proviso of section 16D of the Act has disposed of the petitions as not entertained. When the statute contemplates the committee of three members to examine the petition under section 16D of the Act, the Commissioner alone cannot independently decide the petitions filed under section 16D of the Act. Therefore, exercise of the jurisdiction by the Commissioner alone is not in accordance with the statutory provision. Therefore, without going into the merits of the case, the impugned orders are set aside. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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