9911796707
TMI Blog2017 (9) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... first respondent and respondents 4 and 5. Therefore, there is no statutory duty on his part to cause such verification. Nevertheless, the first respondent, being the Assessing Officer of the petitioner has to ensure that there is no double taxation - slight departure can be made in the instant case, where the first respondent using his official machinery can verify from the respondents 4 and 5 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006 (for short TNVAT Act ) is aggrieved by the orders of assessment passed by the first respondent pertaining to the assessment years 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14. 3.The petitioner has challenged the impugned orders only with regard to the levy of tax on account of tax not being deducted at source. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer of the respondents 2 and 3 viz., the respondents 4 and 5 herein and place the same for consideration of the first respondent . However, when the petitioner approached the second respondent, the second respondent had issued only a certificate dated 02.09.2016 stating that the taxable turn over has been reported in their monthly returns and taxes thereon has been paid. So far as the third respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 5 would take considerable time to issue necessary declaration. Therefore, the petitioner has come forward with the request to his Assessing Officer, viz., the first respondent to accept the certificate given by the second respondent and also to cause necessary verification from the respondents 4 and 5 so that the same transaction will not be taxed twice. This Court is aware of the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvations, the first respondent is directed to consider the petitioner's application dated 25.04.2017 under Section 84 of the TNVAT Act, afford an opportunity of personal hearing and pass a reasoned order on merits and in accordance with law. The petitioner is directed to extend full co-operation to the first respondent for effectively complying with the above directions. 6. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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