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TMI Blog2017 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... t as to what is the power conferred on it u/s 16-D of the TNGST Act. Without reading the order passed by the High Court, the Special Committee, in a most arbitrary and perverted manner, has passed the impugned order - none of the three members of the Special Committee had applied their mind to the observations contained in paragraph-2 of the order passed in the earlier writ petitions. Under normal circumstances, when proceedings are quashed on such a ground, the matter would be remanded to the same authority for fresh consideration. However, in these cases, this Court does not propose to adopt such a procedure as in spite of an earlier direction, the Special Committee has failed to take into consideration of the merits of the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er filed Form-XVII Declaration on a portion of the sales turnover and claimed certain payments. While so, on 19.10.2005, the place of business of the petitioner was inspected by the Enforcement Wing and eight defects were pointed out. Based on the same, revision notice was issued proposing to revise the petitioner's turnover for the relevant assessment years. In fact, even prior to initiation of such proceedings by the assessing officer, it appears that the assessing officer had sent a deviation proposal to the proposal received from the Enforcement Wing stating that there is no case for revision of assessments. However, it appears that such deviation proposal was rejected and the Joint Commissioner directed the second respondent to imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng two paragraphs, viz. Paragraphs-2 and 5, of the order passed in the earlier writ petitions in W.P.Nos.20849 and 20850 of 2009 dated 22.10.2009 will clearly reveal as to how this Court analysed the power of the Special Committee under Section 16-D of the TNGST Act: ''2.A perusal of Section 16-D of the Act shows that notwithstanding the provisions of the Act, either suo motu or on an application, the Special Committee call for and examine the records of the assessing authority in respect of any proceeding or order under sub-section (2) or (3) of Section 12 or sub-section (1) or (2) of Section 16. If such proceeding or order is passed in violation of the provisions of the Act or rules made thereunder or without following the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court does not propose to adopt such a procedure as in spite of an earlier direction, the Special Committee has failed to take into consideration of the merits of the matter. The petitioner in both the writ petitions has sought for quashing the order passed by the Special Committee and has not specifically challenged the orders of assessment dated 27.04.2009 and 29.04.2009. In any event, the orders of assessment would merge with the order passed by the Special Committee. 6. Therefore, this Court would be well within its jurisdiction to quash the assessment proceedings as well, with a direction to the assessing officer to redo the assessments with an open independent mind, uninfluenced by any report given by the Enforcement Wing or t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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