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TMI Blog2016 (12) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... all the above reasons, this Court is of the considered view that the impugned orders are not sustainable and call for interference. The matter is remanded to the respondent to conduct enquiry, examine the correctness of the Form-F Declaration and afford an opportunity of personal hearing to the petitioner - petition allowed by way of remand. - W. P. Nos. 39501 to 39505 of 2015 & M. P. Nos. 1 to 1 of 2015 - - - Dated:- 7-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. N. Prasad For the Respondent : Mr. S. Kanmani Annamalai ORDER Heard Mr.N.Prasad, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice on behalf of the respondent. By consent, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dates of such replies may not be very relevant for the purpose of deciding the present controversy. 4. The respondent while passing the impugned orders, has referred to the objections raised by the petitioner in their objections/replies to the show cause notices. The sole reason for disbelieving the petitioner's case is by referring to the statement which was given by the Senior Operation Officer of the petitioner-Corporation before the Deputy Commercial Tax Officer on 18.11.1998 i.e. the date on which the inspection was done in the business premises of the petitioner. In the said statement, the Officer of the petitioner-Corporation had stated that as and when the vehicles arrived in Tada, they made entries in their Receipt Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord with facts and accurate or genuine. That alone is the scope of the enquiry contemplated by section 6A(2) of the Act. On the conclusion of such an enquiry, he should record a definite finding, one way or the other. 7. It was further held that the nature of enquiry, that can be conducted by the assessing authority under Section 6A(2) of the Act, is certainly for him to decide. It is his duty to verify and satisfy himself that the particulars contained in the declaration furnished by the dealer are true . As a quasi-judicial authority, the assessing authority should act fairly, and reasonably in the matter. During the course of the enquiry, under Section 6A(2) of the Act, it is open to the assessing officer to require the dealer to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid discussions, the following conclusions emerge : (i) Rule 4(3A) of the CST (TN) Rules is directory and not mandatory Contravention of the said rule does not warrant punishment. When form F is filed by a dealer, he chooses or elects the mode of proving that the transfer of the goods is otherwise than by way of sale. Therefore, he has to prove that the particulars contained in form F are true. In the event he fails to prove that the particulars mentioned in form F are true and no other material evidence is placed before the authority to support the stand of the dealer that the transfer of goods is otherwise than by way of sale, the decision or inevitable result would be that the transfer of goods is by way of sale in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard, reference was made to the decision of the Hon'ble Division Bench of this Court in the case of THE STATE OF TAMIL NADU. REP.BY THE DEPUTY COMMISSIONER(CT) v. KALPANA LAMP COMPONENTS (PVT) LTD., [Tax Case Nos.548 and 549 of 1985 dt. 24.01.2001], wherein the Hon'ble Division Bench held has follows: 2..........The Tribunal has concluded that there was no contract pursuant to which the goods had moved to destinations outside the State and that in fact the goods were moved as stock transfers from the assessee's factory to the branch office outside the State. It has also held that the local sales tax had been paid on the local sales effected in the State where the assessee maintained depots. The essential ingredients of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by them from various locations situated outside the State of Tamil Nadu. Further, the certificate states that the dealer company inter alia had received goods by Tada Depot from Chennai location during the assessment years 1994-95 to 1998-99 and paid taxes accordingly in the State of Andhra Pradesh. Further, the certificate records that to substantiate their claim, they furnished the copies of assessment orders and Form-F issued to Chennai State for the assessment years 1994-95 to 1998-99. 13. The effect of the said certificate should also be examined by the respondent while conducting the enquiry on the Form-F Declaration filed by the petitioner, as explained by the Hon'ble Supreme Court as well as the Hon'ble Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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