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TMI Blog2018 (8) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... led to produce any documentary evidence before the Assessing Officer. Though the petitioner did not produce documents before the inspecting officials, that will not be a bar for the petitioner to produce documents before the Assessing Officer. This Court is inclined to give one more opportunity to the petitioner to go before the Assessing Officer - petition allowed by way of remand. - Writ Petition Nos.19187 to 19189 of 2018 W.M.P.Nos.22564 to 22566 of 2018 - - - Dated:- 26-7-2018 - T. S. Sivagnanam, J. For Petitioner : Mr.Adithya Reddy For Respondent : Mrs.G.Dhana Madhri, Government Advocate (Taxes) ORDER Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mrs.G.Dhana Madhri, learned Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner, the competent Authority. The operative portions of the order read as follows:- 19. I agree with the submissions made by Ms.G.Dhana Madhurai, that it is impossible for the Commissioner to name Deputy Commercial Tax Officers or Commercial Tax Officers, who will conduct the VAT Audit in respect of a particular dealer. The Commissioner being the Head of Department is required to discharge several duties, which are onerous. Therefore, the manner in which the office and the staff have to be utilised and administrated is well open to be regulated by the Head of Department. It is not for the dealer to dictate terms as to how the Commercial Tax Department should organise its business. The directives issued to the Joint Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22(B) by prescribing 20%, as the total number of cases to be selected for scrutiny. The Rule, namely Rule 10(11) lays down as to the method of selection to be done by the Commissioner. Thus, the Government while delegating its power to the Commissioner has also circumscribed the manner in which the power has to be exercised. The power under Section 64(4) of the Act, is undoubtedly a much wider power than Section 22(3). This provision confers power on the Commissioner to order for audit of the business of any registered dealer. While exercising the power under Section 64(4) what the Commissioner of Commercial Taxes is expected to do, is to order for an audit of the business of any registered dealer. The statute prescribes the rank of the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but it is a proceedings by which the order passed by the Commissioner, is implemented or carried forward. 8.In the light of the above legal position, the stand taken by the respondent in the impugned order that the VAT Audit conducted was well within the jurisdiction of the officer is a correct finding. 9.So far as the next finding rendered by the respondent is concerned, the same also is a correct finding because, the petitioner failed to produce any documentary evidence before the Assessing Officer. Though the petitioner did not produce documents before the inspecting officials, that will not be a bar for the petitioner to produce documents before the Assessing Officer. 10.The learned counsel appearing for the petitioner accep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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