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TMI Blog2020 (3) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (CT) Enforcement I, who is subordinate to the Commissioner, has ordered for audit, which is against the provisions of the Act. Based on the same, the first respondent has passed the impugned assessment orders, which are as rightly contended by the learned counsel for the petitioner, liable to be set-aside. This Court is inclined to set-aside the impugned assessment orders and remit the matters back to the authority, for passing orders afresh, after providing due opportunity to the petitioner, for production of necessary accounts as well as filing proper objections - Petition allowed by way of remand. - Writ Petition Nos.18071 to 18077 of 2016 & W.M.P.Nos.15851 to 15857 of 2016 - - - Dated:- 3-3-2020 - Mr. R.MAHADEVAN J. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that without considering the reply and without providing an opportunity of hearing to the petitioner, the second respondent issued D-3 Proposal on the same lines as in the notice, dated 23.05.2014. The petitioner filed a detailed reply dated 14.06.2014 enclosing the required records. Again on 28.01.2015, without considering the objection and providing opportunity of hearing, a notice was issued. Hence the petitioner filed the very same copy of reply dated 14.06.2014 by correcting the date as 18.03.2015 and sent the same to the first respondent, apart from the other two enforcement authorities, to whom the above reply was already filed. Upon receipt of the said reply, the first respondent, after a lapse of more than six months, issued notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders impugned herein are passed after following the due procedures and in consonance with the provisions of law. 8. This Court has considered the rival submissions made by the learned counsel for both sides and perused the materials available on record. 9. The facts, narrated above, are not under dispute. The challenge in these writ petitions is to the orders passed by the first respondent for the assessment years in question, based on the inspection done by the second respondent. 10. Section 64 (4) of the Act empowers the Commissioner to order for audit of any registered dealers and such audit is required to be done by an Officer not below the rank of Deputy Commercial Tax Officer and such responsibility cannot be delegated to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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