2016 (9) TMI 269

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..... : Mr. Manokaran Sundaram, A. G. P. ORDER Heard Mr.P.V.Sudhakar, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondents and with the consent of either parties, the writ petition itself is taken up for final disposal. 2. In this writ petition, the petitioner has questioned the surprise inspection report and the statement r .....

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..... he jurisdiction of the first respondent, nor they are registered as a dealer within the said assessment circle. The learned counsel also referred to Rule 20 of the TNVAT Rules and submitted that the said Rule, read along with Section 48 of the Act, does not empower an officer in the rank of a Commercial Tax Officer to conduct such inspection or record statement. 4. The learned counsel also referr .....

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..... limits as the Government or any authority or officer empowered in this behalf may assign to them. 6. It is also submitted that by virtue of the above provision, the Commissioner of Commercial Taxes is conferred with the authority throughout the jurisdiction of Tamil Nadu and he is entitled to delegate his powers and he has authorised the Joint Commissioner (CT), Enforcement, Chennai, to conduct .....

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..... statement recorded from the dealer. The petitioner would state that the officer does not posses the jurisdiction to record the statement or prepare the inspection report or seize the documents. But however, it appears that the documents were seized from the place of business of the petitioner. Therefore, if the petitioner has any reservations on the statement given by them before the Enforcement O .....

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..... risdiction and the respondents have stated that there is delegation of power, this Court is not inclined to quash the inspection report or the statement, at this juncture. This issue relating to jurisdiction is left open to be canvassed by the petitioner as and when notice is issued by the assessing officer. 9. With the above observations, the writ petition stands disposed of. No costs. Connected .....

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