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TMI Blog2014 (9) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd respondent and the petitioner themselves are ready to deposit 25% of the demanded tax amount in each case to show their bonafide, the impugned orders are set aside - The petitioner are directed to deposit 15% of the demanded tax amount in each case on or before 31.7.2014 in first instalment and to deposit the remaining 10% in each case on or before 31.8.2014 in 2nd instalment - matter remanded back for fresh order - Decided in favour of assessee. - W. P. Nos. 17539 to 17543 of 2014 and M. P. No. 1 of 2014 - - - Dated:- 3-7-2014 - B. Rajendran,JJ. For the Petitioners :Mr. P. Rajkumar For the Respondents : Mr. Kanmani Annamalai, Additional Government Pleader ORDER Since the parties and the subject matter in all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent has passed the original Assessment Orders dated 9.4.2009, 30.7.2009, 10.10.2011, 10.10.2011 and 7.6.2012 for the assessment years 2007 to 2012. (ii) Thereafter, the Enforcement Wing of the Commercial Taxes Department based on the instructions of the 3rd and 4th respondents inspected the business place of the petitioner on 22.11.2012 and the queries raised by them were answered by the petitioner. Then, the 3rd respondent issued proposal in Sl.No.152/2012-2013 dated 20.12.2012 to the 1st respondent with a direction to implement the same and report compliance. The proposals relate to the levy of tax on chemicals used by the petitioner in the works contract to recover TDS on the alleged construction, repair and maintenance expenses a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment years 2007-2008 to 2011-2012 and the same are liable to be set aside. 4. Learned Counsel for the petitioner would mainly contend that while passing the impugned revised assessment orders, the 1st respondent has not applied his mind independently and the orders were passed based on the order of the 2nd respondent. Hence, according to the learned Counsel for the petitioner, the revised impugned assessment orders are vitiated and they are liable to be set aside. In support of his contention, the learned Counsel would rely on a decision of this Court in State of Tamil Nadu vs. A.N.S.Guptha and Sons reported in (2011) 38 VST 45 (Mad.) and would submit that once an officer found to follow the superior officers decision that order is viti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax amount in each case, in that event, the matter will be duly considered. 6. Heard both sides and I have also perused the materials available on record carefully. 7. The only point for consideration is as to whether before passing the impugned assessment orders, the 1st respondent has taken into consideration the objections raised by the petitioner and the meeting of Deputy Commissioner convened by the Principal Commissioner and Commissioner of Commercial Taxes on 18.5.2000 to the effect that when there was no transfer of property, chemical cannot be taxed and others circulars issued in this regard and acted as a quasi judicial authority or not. According to the petitioner, the 1st respondent has passed the impugned orders influenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enforcement Wing and has come to the conclusion. As stated earlier, the assessing officer should have decided the matter on the merits, independently unbiased and uninfluenced by any other subsequent factors and also should not have stated that it is not a court of law. 9. Now coming to the cases on hand, since it is stated by the learned Counsel for the petitioner state that the 1st respondent has followed the order of the 2nd respondent and the petitioner themselves are ready to deposit 25% of the demanded tax amount in each case to show their bonafide, the impugned orders are set aside and the matters are remanded back to the 1st respondent for passing orders afresh. The petitioner are directed to deposit 15% of the demanded tax amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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