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TMI Blog2015 (10) TMI 2605X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 380 - MADRAS HIGH COURT] for seeking refund of cheques - Held that: - it was held in the case that the powers conferred, under section 64(4) of the Tamil Nadu Value Added Tax Act, 2006, does not provide the power or the authority to the respondents to collect the tax, said to be payable by the petitioner. The enforcement wing officials had no jurisdiction to collect tax at the time of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank of India, Pattukkottai Branch, for a sum of ₹ 6,33,054/-, ₹ 4,60,821/- and ₹ 3,17,684/- respectively to the petitioner forthwith. 2. It is averred in paragraph No.7 of the affidavit filed in support of the writ petition that the at the time of inspection, the Enforcement Wing Officials had collected three cheques from the petitioner, the cheques bearing Nos.352081, 00104 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect. 5.In [2013] 060 VST 0191 (Sri Balaji Auto Spares v. Assistant Commissioner (CT), Annadhanapatty Circle, Salem) , this Court observed as follows: It had been further stated that the powers conferred, under section 64(4) of the Tamil Nadu Value Added Tax Act, 2006, does not provide the power or the authority to the respondents to collect the tax, said to be payable by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 19, 2011, to the petitioner, within a period of ten days from the date of receipt of a copy of this order, as the respondents and their officials do not have any power or authority to collect the cheques at the time of the inspection of the premises of an assessee. However, it is made clear that it would be open to the first respondent to pass appropriate assessment orders, in respect of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of ten days from the date of receipt of a copy of this order. However, it is made clear that it would be open to the respondents to pass appropriate assessment orders, in respect of the assessment years concerned, as per the relevant provisions of law, within a period of four weeks from the date of returning the cheques to the petitioner. No costs. Consequently, connected M.P.(MD) No.1 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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