2015 (3) TMI 1252

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..... les Tax
Jurisdiction of Joint Commissioner of Commercial Taxes, Enforcement - power to order Audit of the business of any registered dealer - Held that: - as per provisions of the Section 64 (4) of the TNVAT Act, only the Commissioner can authorize the Deputy Commercial Tax Officer to conduct VAT Audit - impugned order not correct, set aside - petition allowed.
THE HONOURABLE MR.JUSTICE S.VA .....

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..... t relates to the direction issued by him, granting liberty to the Commissioner (CT), Chennai to delegate similar power to an officer not below the rank of Deputy Commissioner (CT), in terms of Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006. 3.Learned Additional Government Pleader appearing for the respondents would contend that if there would be any note in the file, it will enable the .....

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..... the rank of Deputy Commercial Tax Officer. For the purpose of this Section, the selection of dealers for audit shall be made amongst the dealers - 64(4)(a)who have not filed returns within the prescribed period; or 64(4)(b)who have claimed exorbitant amount of refund of tax; or 64(4)(c)who have filed returns, but in the opinion of the Commissioner he is not satisfied with the correctness of .....

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