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TMI Blog2018 (9) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner on 27.04.2018 along with the petition under Section 84 of TNVAT Act and revise the assessment for the assessment year 2014-15, on merits and in accordance with law. Petition allowed - decided in favor of petitioner. - W.P.(MD)No.18845 of 2018 - - - Dated:- 30-8-2018 - Mrs. J. Nisha Banu J. For the Petitioner : Mr. A. Chandrasekaran For the Respondent : Mr. R. Murugan, Additional Government Pleader ORDER This writ petition has been filed seeking a Writ of Certiorarified Mandamus to quash the impugned notice of the respondent in Roc.No. 204/2018/A3, dated 27.07.2018 and to direct the respondent to accept the certificates filed by the petitioner on 27.04.2018 and revise the petitioner's assessment for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. But, the respondent, by way of the impugned notice, dated 27.07.2018, has declined to entertain the petitioner's request and hence, the present writ petition came to be filed. 5. Heard the learned Counsel appearing for the petitioner and Mr.R.Murugan, learned Additional Government Pleader, who takes notice for the sole respondent. 6. The learned Counsel for the petitioner drew the attention of this Court to the Circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, where an instruction was given to the Assessing Officers to accept the forms / certificates produced by the assessee, even after passing final assessment orders and pass revised assessment orders. The relevant portion of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are insisting the dealers to prefer appeals and seek legal remedy. The declaration Forms / Certificates have to be accepted on remand by the appellate authorities and only to save the trouble of prolonging the issue, the Assessing Officers were instructed to accept the same and revise the assessments. Hence, all the Assessing Officers may be strictly instructed to accept the C, D, EI, E-II and F forms, even after passing final assessment orders and to revise the assessments under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. Similarly, representations are received in respect of Form XVII also. The case of Form XVII is similar to C, D, E-I, E-II and F forms, in order to avail concessional rate under Section 3(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, itself is in very clear terms that the Assessing Officers are empowered to accept the forms / certificates, even after passing final assessment orders and revise the assessments, the act of the respondent in passing the impugned notice could not be countenanced. 9. In such a view of the matter, the impugned notice, dated 27.07.2018, deserves interference and the same is accordingly quashed. The respondent is directed to accept the industrial input certificates filed by the petitioner on 27.04.2018 along with the petition under Section 84 of TNVAT Act and revise the assessment for the assessment year 2014-15, on merits and in accordance with law, after affording due oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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