9911796707
TMI Blog2015 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... ract below Section 22(4) and Section 81 of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as "2006 Act"):- "Section 22. Procedure to be followed by Assessing Authority (1).... (4) If no return is submitted by the dealer for that year, the assessing authority, shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed: Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. Section 81: Power to summon witnesses and production of documents:- ''(1) An assessing authority, or an appellate or revising authority including the Appellate Tribunal or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, along with proof of payment of tax. Since, according to the respondent, the petitioner has contravened the said provision, they assessed them as provided under Section 22(4) of the Act. The petitioner has submitted that on receipt of the notice dated 28.8.2014 issued by the respondent alleging that he came to know from the Departmental Website that the petitioners had purchased goods from certain registere4d dealers in the State to an extent of Rs. 70,83,117/- used them in the works-contract executed by them but omitted to pay tax in respect of those works-contracts, the petitioner responded by letter dated 6.11.2014 to supply the copies of invoices of sales alleged to have been made and afford an opportunity to cross-examine the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. 6. That apart, when a specific request has been made by the petitioner, more particularly, when the respondent assessing officer proceeded against the petitioner under Section 22 of 2006 Act, in terms of 22(4) of the said Act, an enquiry or personal hearing is a must and that the petitioner would be entitled to cross examine the persons as in terms of Section 81 of 2006 Act, which is extracted supra. 7. Prior to the introduction of the Act 2006 with effect from 2007, this Court had considered a similar issue with regard to Tamil Nadu General Sales Tax Act in the case of T.M.RAJAGANAPATHI TRADERS VS. COMMERCIAL TAX OFFICER, SALEM reported in 142 STC 130. Section 54 of the Tamil Nadu General Sales Tax Act is pari mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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