9911796707
TMI Blog2018 (3) TMI 1533X X X X Extracts X X X X X X X X Extracts X X X X ..... spection report of the enforcement wing, no prejudice would have been caused had the respondents offered an opportunity of personal hearing to the petitioner to come and explains their case before passing final orders under Section 27 of the Act. The problem had occurred in the present case only for a simple reason that the respondent failed to hear the petitioner. Division Bench of this Court in Madras Granite (P) Limited Vs Commercial Tax Officer, Arisipalayam Circle, Salem and Another reported in 146 (1) STC 642 [2002 (10) TMI 767 - MADRAS HIGH COURT] has held that It is well-settled that the assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-2011 to 2014-2015, 2014-2015, 2011-2012, 2012-2013 and 2013-2014 respectively dated 14.08.2015, 26.08.2015, 26.08.2015, 26.08.2015 and 26.08.2015 respectively, purely based on the reports of the enforcement wing officials on the petitioner. On receipt of the impugned notices, the petitioner submitted detailed objections on 06.10.2015, 12.10.2015 and 30.10.2015, 30.10.2015, 12.10.2015 and 06.10.2015 along with the copy of the purchase invoices towards the purchase of H.O.T Crane and there were no purchase omission at all and the purchases of Cranes were entered and also available in the books of accounts maintained. 4. The learned counsel appearing for the petitioner would submit that his objections would clearly show that there were no e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed which is liable to be quashed. 6. Reliance was also placed on one another judgment of this Court in the case of L.G.Shenbagarajan, Rep. by its Proprietor Vs. the Commercial Tax Officer, Theni-II Assessment Circle, Theni passed in the W.P.(MD)Nos.11911 to 11913 of 2016 in 12.07.2016 which reads as follows: "6.It is well-settled law that the Commercial Tax Officer, while discharging his quasi judicial power is required to exercise the said power only through a reasoned speaking order. In the present case, not even a single one sound reason has been shown for reversal of ITC. Accordingly, the impugned order is set aside and the matter is remitted back to the file of the Commercial Tax Officer, Theni-II Assessment Circle." 7. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, the Division Bench of this Court in Madras Granite (P) Limited Vs Commercial Tax Officer, Arisipalayam Circle, Salem and Another reported in 146 (1) STC 642 while dealing with the same issue has held as follows: "4.No doubt, the assessing officer issued pre-assessment notice including the notice for levy of penalty calling for objections from the dealer and after receiving reply from the dealer, completed the assessment on the basis of D-3 proposal forwarded by the Assistant Commissioner (CT), Enforcement. We find from the records that in D-3 proposal, the Deputy Commissioner (CT), Enforcement, Salem, has not only determined the surplus turnover, but also determined the quantum of penalty that might be imposed on the deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well-settled law that the Commercial Tax Officer while discharging his quasi judicial power is required to exercise the said power only through a reasoned speaking order. In the present case, not even a single one sound reason has been shown for reversal of ITC. Accordingly, the impugned order is set aside and the matter is remitted back to the file of the Commercial Tax Officer, Theni-II Assessment Circle." 11. Therefore, finding that the respondents miserably failed to follow the mandatory provisions under Section 27(1) and 27(2)of the Act, the impugned assessment orders are unsustainable in law. Hence, the impugned orders are set aside and the respondent is hereby directed to issue notice inviting the petitioner for personal hearing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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