9911796707
TMI Blog2012 (6) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Advocate, ORDER :- P.P.S. JANARTHANARAJA J.-With consent of both the parties, the writ petition is taken up for final hearing. The period of assessment involved in the present case is from 1st day of April, 2006 to 31st day of December, 2006. It is stated in the affidavit filed in support of the writ petition that the petitioner filed monthly returns, in form A1, for the abovesaid peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated above, the returns filed by the petitioner, should be accepted by the Revenue Officials, without calling for any accounts or particulars. But, the respondent, without following the provisions contemplated under section 87A of the Act and rule 8(8)(a), issued the revised notice, which is unsustainable. The learned Additional Government Pleader appearing for the respondent submitted that sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu Act 1 of 1959) or under the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970), in respect of the assessment for the period from the 1st day of April, 2006 to the 31st day of December, 2006, shall be on the basis of the return filed by him, within such time and in such manner; as may be prescribed and such return shall be accepted in accordance with the Rules, as may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated under section 87A of the Act and rule 8(8)(a), issued the revised notice, which is without basis and jurisdiction. Therefore, the revised notice, impugned herein, issued by the respondent is liable to be set aside. Accordingly, the revised notice dated June 8, 2012, is set aside and the writ petition is allowed, with a direction to the respondent to complete the assessment for the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
