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TMI Blog2017 (11) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... that during the course of inspection of their business premises, it was found that the petitioner had effected transactions with M/s.Kamalesh Enterprises, M/s.Aashana Enterprises and M/s.Shreyansh Isphat (P) Limited and those companies are bill traders. Based on this conclusion, the assessment was completed and tax and penalty was demanded. Identical issue came up for consideration before this Court in the case of M/s.Salem Steel Suppliers, Chennai and others V. The Deputy Commissioner (CT), Chennai (North) Division, Chennai, in W.P.Nos.24437 of 2004 etc. batch. The said batch of cases, certain writ petitions were filed challenging revision notices and other writ petitions challenging assessment orders and the allegation in the said batch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is seen that the notices issued to the petitioners contain seven pages, which are common to all the petitioners. In fact, these seven pages appear to be photo stat copies, which are commonly prepared and the name of the dealer has been filled up in hand at the appropriate place. Thus, the entire purpose behind issuing impugned notices is to re-open the concluded assessment. The averments set out in the impugned notices do not reveal that any independent enquiry has been done by the first respondent before issuing the impugned notices. In fact, identical notice was issued to the petitioner in W.P.No.24437 of 2004 (M/s.Salem Steel Suppliers) for the assessment year 1999-2000, dated 10.06.2004, and curiously enough, the allegations, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the other provisions of the Act. It was further pointed out in the said case that the provisions as to the period of limitation, within which, escaped turnover can be brought to tax as provided in Section 16(1) equally apply, when such an order is sought to be passed by the Board in exercise of its powers under Section 34. 15.The power under Section 16(1) is wide enough and cannot be said to be limited to assessment of assessable turnover under that sub-section by the Assessing Authority only. It is to be invoked in all cases, where, a statutory functionary under the Act assumes jurisdiction to assess the escaped turnover. Therefore, it was held that, in passing an original order of assessment, the Board exceeded its powers under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the best of its judgment, the turnover, which has escaped the assessment, and assess the tax payable on such turnover after making such enquiry, as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessment. Therefore, even if a direction was given by the Deputy Commissioner to reopen the assessment, the Assessing Officer can reopen the assessment only if there is a period of five years for reopening as contemplated under Section 16(1)(a) of the Act. 18.In the case of P.Narayanasamy (supra), the question was whether, while exercising jurisdiction under Section 34 of the TNGST Act, 1959, the Joint Commissioner can revise the order passed by the authorities below only on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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