2018 (12) TMI 1900

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..... ross examine the other end dealer also, it is the duty of the assessing officer to make him available. Section 81 of the TNVAT Act, 2006 confers all the powers conferred on a court by the Code of Civil Procedure, 1908, for the purpose of summoning and enforcing the attendance of any person and examining him on oath or affirmation; and compelling the production of any document. Section 81 of the TN .....

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..... ct matter of this writ petition pertains to the assessment year 2011-12. The petitioner received a revision notice under Section 27 of the TNVAT Act, 2006 dated 10.08.2016. The petitioner submitted his interim reply and also his objections. The petitioner demanded copies of the certain documents namely, 1.All the sale bill copies, 2.Records relating to mode of supply. 3.Records relating to paymen .....

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..... rly not sufficient. 4. When the petitioner's concluded assessment is sought to be revised on the strength of the returns filed by the other end dealer and the petitioner wants to cross examine the other end dealer also, it is the duty of the assessing officer to make him available. Section 81 of the TNVAT Act, 2006 confers all the powers conferred on a court by the Code of Civil Procedure, .....

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