9911796707
TMI Blog2019 (11) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... es to be decided by the Assessing Officer at the first instance. The appellants/petitioners should not be permitted to by-pass the normal procedure and the writ Court cannot exercise its jurisdiction against the proposal to revise the turnover. It is true that the appellants/petitioners are aggrieved by certain circulars issued by the Commissioner of Commercial Taxes, which may bind the Assessing Officer not the dealer, who was not a party to the circular. In fact, there is also a power for the Commissioner to revise the circular, when a third party files a revision petition stating that the circular should not be applied to their case - There are several decisions of the Division Bench of this Court, which have clearly held as to how th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These writ appeals have been filed by various dealers challenging the common order dated 06.12.2018 passed by the learned Single Bench in W.P(MD)Nos.11425 of 2016 etc., batch. 2. The prayer in the writ petitions may be varied. Essentially, the challenge was to the notices issued by the Assessing Officer proposing to revise the assessment and levying purchase tax. The notices were issued in exercise of the powers conferred on the Assessing Officer under Section 27 of the TNVAT Act(the Act). The challenge to the revision notices was on the ground that the goods dealt with by the appellants were classified under 4th schedule and therefore, exempted from levying tax under Section 15 of the Act. 3. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y outset, we wish to point out that the writ petitions were liable to be dismissed as they were premature because what was impugned in the writ petitions were revision notices issued by the Assessing Officer under Section 27 of the Act proposing to revise the turnover and levy purchase tax under Section 12(1)(C) of the Act. There are few cases where the Assessing Officer has s u o m o t u not exercised his revisional powers, but has been directed to do so by the Enforcement Wing pursuant to the inspection conducted in the place of business of the dealers. Thus, essentially, the challenge was to a reopening of assessment. 10. Under normal circumstances, reopening of assessment is not interfered in a writ petition unless it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the dealer independently uninfluenced by a circular issued by a third party. This is so because the Assessing Officer has been held to be an independent statutory authority and he cannot be directed to complete the assessment in a particular fashion. If he does so, he would be derelicting from his statutory duties. 14. There are several decisions of the Division Bench of this Court, which have clearly held as to how the Assessing Officer has to independently proceed with the matter. The apprehension of the appellants is that the Assessing Officer will not do so blindly following the circular. Further, the learned counsel for the appellants would contend that there are other circulars issued by the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer to consider the individual case of the dealers individually and independently. 18. For the above reasons, while holding that the writ petitions filed against the revision notices are premature and liable to be dismissed, we vacate the finding rendered by the learned Single Judge in the impugned order with a direction to the appellants to file their objections to the revision notices within 30 days from the date of a copy of this judgment and on receipt of objections, we direct the respective Assessing Officers to adjudicate the revision notices based on the contentions advanced by the dealers in their objections and the documents that may be produced at the time when personal hearing is offered to the dealers. The Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
