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TMI Blog2018 (9) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ion allowed by way of remand. - W.P.No.18243 of 2018, W.M.P.No.21554 of 2018 - - - Dated:- 29-8-2018 - K. Ravichandrabaabu, J. For the Petitioner : Mr.N.Murali For the Respondent : Mr.M.Hariharan, Additional Government Pleader ORDER Since the issue involved in this case is squarely covered by the decision of this Court made in W.P.Nos.18198 to 18203 of 2018 dated 18.07.2018, the main writ petition is taken up for final disposal without waiting for a counter by the respondent. 2. The petitioner/assessee is aggrieved against the order of assessment dated 22.06.2018 passed in respect of assessment year 2014-15. Consequently, the petitioner seeks for a direction to the respondent to redo the assessment after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of taxation on works contract. Moreover, the levy of tax on works contract would be on the value of transfer of property in goods involved in execution of works contract. The petitioner produced evidence that the property remains in the name of the company by producing the property tax receipt issued by the Corporation of Salem for the 10 unsold plots during the year. If the Respondent has wanted to verify the contention of the petitioner with more documents, which was in the opinion of the Respondent is necessary, then nothing prevented the Respondent to call for such documentary evidences form the petitioner before proceeding to pass the impugned order. Thus there is a violation of principles of natural justice. 4. The case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed in W.P.Nos.18198 to 18203 of 2018 dated 18.07.2018, arising out of similar situation, in support of his contention that the Assessing Officer is not bound to decide the matter, based on the direction issued by the superior officer and on the other hand, he is required to decide the case based on the reply filed by the dealer and the documents that are produced before him. In the said decision, this Court at paragraph No.5 to 9 has observed as follows: 5. Time and again, this Court has been holding that the Assessing Officer is an independent Authority and no superior can dictate terms as to the manner, in which, the Assessing Officer has to complete the assessment. Earliest of the decisions on this point is the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the Enforcement Officers. Therefore, the orders of assessment had to be set aside and the Assessing Officer was directed to consider each one of the objections raised by the petitioners and give reasons. 7. This Court, in the case of Cipla Limited Vs. AC (CT), Porur Assessment Circle [W.P.Nos.16580 to 16584 of 2018 dated 04.7.2018], tested the correctness of some what similar assessment orders, which were passed by the Assessing Officer solely based upon the directions issued by a superior officer. This Court set aside those assessment orders holding as follows : However, the Assessing Officer was bound over and prevented from exercising his statutory power by the direction issued by his superior officer and the direction iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments in accordance with law with an independent mind without, in any manner, being influenced by the directions issued by either the Joint Commissioner or the Deputy Commissioner or any of her superiors. No costs. Consequently, the connected WMPs are closed. 7. Going by the facts and circumstances of the above said case and the facts and circumstances of the present case, I find that both are one and the same and therefore, the said order is squarely applicable to the present case as well. It is stated that the said order has become final and the Revenue has not challenged the same any further. Since the present issue has already been dealt with in detail in the above said order with which I respectfully agree, I am not reiterating the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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