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TMI Blog2015 (2) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass orders afresh in accordance with law after grant of enquiry and opportunity as requested by the petitioner in the representations dated February 5, 2014 and February 17, 2014. 3. Before going into the facts in detail, I feel it necessary to extract below section 22(4) and section 81 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "2006 Act"): "22. Procedure to be followed by assessing authority.-(1) to (3) . . . (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-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of tax under this Act." 4. According to section 21 of 2006 Act every dealer registered under the Act shall have to file return, in the prescribed form showing the total and taxable turnover within the prescribed period in the prescribed manner, 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 a detailed petition and prayed that the four persons mentioned in the notice dated January 31, 2014 to the Assistant Commissioner to be examined. 5. However, in the impugned order, in page No. 2, the authority has stated that the dealer has not filed any reply or any valid documents i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmons in terms of the provisions of the said Act. 8. Similarly as per section 81 of the 2006 Act, the authority is empowered to issue summons to the persons and give an opportunity to the dealer to cross-examine them, without which there would be no scope for the authority concerned to rely on the materials for determination of tax liability of the dealer. 9. In view of the above, while setting aside the order impugned in this writ petition, I direct the authority to comply with section 81 of the 2006 Act in its letter and spirit and before passing final order afresh on merits, an opportunity of being heard apart from asking the petitioner to file objections is mandatory. The respondent shall pass final orders within a period of four mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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