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TMI Blog2017 (9) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... AT & Sales Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by them. Thus, when the deducting assessee himself has agreed to pay the tax to his Assessing Officer, the petitioner, on a bonafide belief and considering the size of the organization did not deduct tax source. However, the petitioner was aware that as per the provisions of TNVAT Act, they are bound to produce a declaration from the Assessing Officer of the respondents 2 and 3 viz., the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeals before the statutory appellate authority. The learned counsel for the petitioner submitted that the petitioner is under great predicament because they would not be in a position to approach the respondents 4 and 5, who are the Assessing Officers of respondent 2 and 3 and they were informed that the Assessing Officers, viz., respondents 4 and 5 would take considerable time to issue necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 4 and 5 as to whether the taxable turn over pertaining to the subject construction has been reported with the respondents 2 and 3 in their returns and whether taxes have been paid or in the alternative, the first respondent may address the respondents 4 and 5 for issuance of necessary declaration as sought for. 5. Bearing in mind the above observations, the first respondent is directed to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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