9911796707
TMI Blog2009 (1) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... er under section 25 of the Act, is not borne out at least from the impugned orders. In such circumstances the impugned orders are liable to be set aside and the respondent should be directed to proceed in accordance with law. Appeal allowed. - W.P. Nos. 859, 860 of 2009 - - - Dated:- 28-1-2009 - RAMASUBRAMANIAN V. , J. ORDER:- V. RAMASUBRAMANIAN J. The petitioner has come up with the present writ petitions, challenging the assessment orders passed under section 25 of the Tamil Nadu Value Added Tax Act, 2006, hereinafter referred to as the Act , for the assessment years 2006-07 and 2007-08. Heard Mr. P. Rajkumar, learned counsel appearing for the petitioner and Mr. A.C. Mani Bharathi, learned Government Advocate, appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 2007 to March 2007. It is provisionally proposed to assess the dealers for the year 200607 at the rate of 12.5 per cent on the sales turnover of Rs. 17,72,690. Notices were issued on September 4, 2008 and September 29, 2008. The notice dated September 4, 2008 was served on to the dealers on September 9, 2008. The second notice dated September 29, 2008 was served onto the dealers even No. and date. The dealers vide their letter dated October 10, 2008, have requested 15 days time to submit their objection. So far they have neither filed their objection nor paid the due. In view of the above, it is construed that the dealers have none to offer. Hence the dealers are provisionally assessed under section 25 of the VAT Act, 2006, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (4) or by a separate order, direct the dealer to pay by way of penalty, a sum which shall be, in the case of failure to submit return, one-hundred-and-fifty per cent of the tax assessed: Provided that no penalty under this sub-section shall be imposed after the period of five years from the date of assessment order under this section unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. (6)(a) Any dealer assessed under sub-section (4) may, within a period of thirty days from the date of service of the assessment order, apply to the assessing authority for reassessment, along with the correct and complete return as prescribed. On such application, the assessing authority shall, if it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment: Provided that, before taking action under this sub-section on the ground that the return submitted by the dealer is incomplete or incorrect, the dealer shall be given a reasonable opportunity of proving the correctness or completeness of the return submitted by him. A bare reading of section 25(1) of the Act, would show that the assessing authority is entitled to invoke section 25(1), in cases where no return is submitted by the dealer under section 21, within the prescribed period or if the return submitted by the dealer appears to be incomplete or incorrect. As seen from the relevant part of the impugned assessment orders extracted above, the respondent has not stated any of the contingencies which has led to the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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