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TMI Blog2016 (9) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (CT) Enforcement South , dated 21.09.2011 - the Deputy Commissioner (CT) Enforcement South, in response to the deviation proposal, issued a two line order, directing the respondent/Assessing Officer to comply with his communication, dated 21.09.2011 - is the assessment made by the assessing officer merely on the basis of proposal sent by enforcement wing is justified and the assessment order issued is valid? Held that: - the Assessing Officer, under the Act, has been conferred powers to independently consider the matter, and, at best, the information furnished by the Enforcement Wing, or Inspecting Officer, could be considered to be in the nature of a first information, and based on such information, if the Assessing Officer proposes to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions are one and the same, the Writ Petitions are taken up together for final disposal, with the consent of the learned counsels on either side. 3. The petitioner is a registered dealer, on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'the TNVAT Act'), and the challenge in these Writ Petitions is to the assessment orders passed under the said Act, for the years 2009-10, 2010-11 and 2011-12. 4. Pursuant to the surprise inspection, conducted by the Officials of the Enforcement Wing at the place of petitioner's business premises, a report was filed by the Deputy Commissioner (CT) Enforcement South, dated 21.09.2011, pointing out certain defects. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came for admission, i.e., on 16.06.2016, this Court, considering the fact that, seldom, the Assessing Officers exercise their independent powers, what they are normally expected to do, granted interim stay, and directed the learned Additional Government Pleader to get instructions in the matter. For better reference, the interim order is quoted hereinbelow:- "Heard Mr.N.Murali, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader for the respondent. 2. The impugned order of assessment has been passed by the Assessing Officer as total disregard to the settled legal principle and total abdication of the statutory duties of an Assessing Officer. In fact, the Assessing Officer had rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer, should be in a position to guide the Assessing Officer on legal aspects, rather, in the instant cases, he only seeks to enforce his proposal on the Assessing Officer. This, undoubtedly, cannot be done on an Assessing Officer, because, under the scheme of the Act, the Assessing Officer has to independently apply his mind, and, he cannot be solely guided by any external factors, and, in particular, the report of the Enforcement Wing Officials. 8. The manner, in which, the Assessing Officer has to function, has been pointed by the Hon'ble Division Bench of this Court, in the case of Madras Granites (P) Ltd. Vs. C.T.O., Arisipalayam Circle [(2006) 146 STC 642], and the relevant portion of the decision is quoted hereinbelow:- " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nforcement South with directions to comply with the proposal, dated 21.09.2011, the Assessing Officer confirmed the proposal and passed the impugned orders. 10. At the risk of repetition, this Court states that the Assessing Officer, under the Act, has been conferred powers to independently consider the matter, and, at best, the information furnished by the Enforcement Wing, or Inspecting Officer, could be considered to be in the nature of a first information, and based on such information, if the Assessing Officer proposes to issue a show cause notice, then, he is required to call for explanation from the dealer, and then, it is incumbent upon the Assessing Officer to give his/her own independent reasons, and to pass orders, either accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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