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TMI Blog2016 (11) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration forms - it would be well within the jurisdiction of the respondent to accept the forms and consider the same, in accordance with law. There will be a direction to the respondent to entertain the petitioner's petitions under Section 84 of the TNVAT Act, dated 07.09.2016 for all the seven assessment years and direct the petitioner to appear in person and produce C and F declaration forms and on verification, the respondent shall re-do the assessments in accordance with law. In the light of the above directions, the attachment of the petitioner's bank account shall be lifted and no coercive action shall be initiated till the petitions under Section 84 of the TNVAT Act, are considered and disposed of. The above exercise shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rations and therefore, they requested the respondent to accept the 'C' form declarations and to rectify the assessments, by exercising her power under Section 84 of the TNVAT Act. After filing the petitions under Section 84 of the TNVAT Act on 07.09.2016, the petitioner submitted a representation on 15.09.2016 stating that they are retaining the original C and F forms, as it would not be safe to send them by post. However, they attached the statement of C and F forms, wherever is applicable and requested that all the declaration forms reflecting in their statement are in their possession and the same will be furnished to the respondent, as and when an opportunity is granted to them to appear before the respondent. The petitions fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the excuse that there is no express provision either in the statute or in the statutory rules for reopening the assessment. When the power is there and the facts are then demanding its exercise, the implementation must be done as a matter of course, on the doctrine of implied or ancillary powers. When there is a power, and when there is a will, there will be a way. It is, however, unnecessary to pursue the line of discussion further, because the particular problem we are concerned with in the two cases before us is quite different..... 6. The above decision of the Hon'ble Full Bench of this Court is affirmed by the Hon'ble Supreme Court in the case of State of A.P. v. Hyderabad Asbestos Corporation Ltd., [reported in (1994) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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