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TMI Blog2019 (12) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... t arise from the return of turnover filed by a dealer/assessee. However, orders of assessment are routinely passed based wholly on the proposals received from the Enforcement Wing and this case is no different. Though the impugned notice itself does not state so, the respondents in their common counter dated 12.10.2018, admit in paragraph 4 that the preassessment notices were issued to implement the VSI-3 proposals received from the Enforcement Wing (Group-V) Coimbatore . The purpose of pre-revision notices/preassessment proposal is not for implementing Enforcement Wing proposals but for putting forth issues that arise from the returns of turnover filed by a dealer/assessee, to the dealer/assessee for response and rebuttal. Such issues are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices had been issued even during the pendency of the same. Great reliance is placed by the petitioner on a decision of the learned single Judge in J.A.Motor Sport v. State of Tamil Nadu and others (98 VST 347). 2. According to Mr.Senniappan, learned counsel for the petitioner, the impugned notices ought to be quashed and a direction be issued to the second respondent to dispose representation dated 16.03.2017 and proceedings for assessment may be initiated only thereafter. 3. According to Mr.Hariharan, learned Standing counsel for the respondents, the pre-revision notices, though based wholly on VSI-3 proposals of the Enforcement Wing, merely call upon the petitioner to file objections to the issues set out therein and the present Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r having received and perused the proposals from the Enforcement Department, did not agree with the same, had to frame and forward a proposal for deviation, to be approved by a higher authority. This practice was in vogue from the time of Tamil Nadu General Sales Tax Act, 1959. Recently and perhaps in recognition of this anomalous procedure that militates sharply against the independence called for from an Assessing Officer, the Commissioner of State Tax, Chepauk, vide Circular No.3/19 dated 18.01.2019 has issued the following instructions: 'Circular No.3/2019 Q1/39643/2018 Office of the Commissioner of State Tax, Chepauk, Chennai -5. Dated: 18.01.2019. ...... b) If the Assessing Authority is of the view that the Audit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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