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TMI Blog2024 (2) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... e this Court under Article 226 of the Constitution of India. The limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 will apply only where there is a deemed assessment strictly in accordance with section 22 (2) of the Tamil Nadu Value Added Tax Act, 2006. There is no merits in these present writ petitions. They are therefore liable to be dismissed. Accordingly, these writ petitions are dismissed. - THE HONOURABLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. A. Chandrasekaran For the Respondent : Mrs. E. Ranganayaki Spl. Govt. Pleader COMMON ORDER The petitioner herein is the legal heir of Late Mr. S. Rajagopal, the Proprietor of Tvl. Vijayalakshmi Exporters and Importers who was a tax assesse with the respondent Commercial Tax Department under the provisions of Tamil Nadu Value Added Tax, 2006 (herein after called as TNVAT Act, 2006 . 2. It appears that based on a complaint and news reported in the newspaper, the Enforcement Wing inspected the business premises of Late Mr. S. Rajagopal and obtained statement on 12.05.2011. Based on the above, the Commercial Income Tax Department issued a notice for the Assessment Year 2008-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent were recorded. It is submitted that even on merits the above stand can no longer be countenanced in view of the order passed by the Judicial Magistrate-IV, Coimbatore in C.C. No. 50 of 2018 on 08.08.2018. 9. It is submitted that even if it is assumed that there was no deemed assessment , proceedings for reopening the assessment should have been made within a reasonable period of time and not after a lapse of more than 10 years for the relevant Assessment Years in 2020. 10. In this connection, learned counsel for the petitioner has placed his reliance on the decision of the Hon'ble Supreme Court in Bharathi Steel Tubes Lted vs. State of Haryana 1988 (3) SCC 478. 11. It is submitted that there is no scope for concluding that the deceased assesse the proprietor of Tvl. Vijayalakshmi Exporters and Importers had either filed incorrect returns or incomplete returns or had failed to file monthly returns as is contemplated under Section 21 TNVAT Act, 2006 read with Rule 7 of the TNVAT Rules 2007. 12. Hence, the learned counsel for the petitioner would submit that the impugned orders have to go as having been passed without jurisdiction. 13. The learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per Section 22(2) of TNVAT Act, 2006, the deemed assessment is eligible only for the dealers who have furnished correct and complete return with prescribed documents and proof of payment of tax. On scrutiny of the returns with reference to the books of account, Tvl. Sri Vijayalakshmi Exporters and Importers have not reported the actual sales turnover in the monthly return and it is construed that the dealer had filed incomplete or incorrect return for the years 2008-09 to 2010-11. Hence, the dealers are not eligible for deemed assessment as per Section 22(2) of TNVAT Act, 2006. Section 27 referred by the legal heir is applicable only to the assessments pertaining to suppressed turnover. Moreover, the officers of this Enforcement Wing furnished copy of the statement recorded at the time of inspection of the business place of the dealer . 19. That apart, it is submitted that although, the petitioner had called for information, no such request was received and therefore based on the available materials, the impugned order was passed. 20. In any event, the learned counsel for the respondent submitted that petitioner can be religated to file a Statutory appeal before the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Assessing Authority has to determine provisionally the tax payable by the dealer to the best of its judgement. Section 22 (4) and Section 25 of the Tamil Nadu Value Added Tax Act, 2006 are reproduced below: - Section 22 of of the Tamil Nadu Value Added Tax Act, 2006 25 of the Tamil Nadu Value Added Tax Act, 2006 22.[Deemed Assessment and] procedure to be followed by the assessing authority. (1) The assessment in respect of the dealer shall be on the basis of return relating to his turnover submitted in the prescribed manner within the prescribed period. (2) The assessing authority shall accept the returns submitted for the year, by the dealer, if the returns are in the prescribed form and accompanied with the prescribed documents and proof of payment of tax. Every such dealer shall be deemed to have been assessed for the year on the 31st day of October of the succeeding year Provided that in respect of such returns submitted for the years 2006- 2007, 2007-2008, 2008- 2009, 2009- 2010 and 2010-2011, on which assessment order are not passed shall be deemed to have been assessed on the 30th da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition. Explanation.- For the purpose of levy of penalty under this sub-section, the tax assessed on the following kinds of turnover shall be deducted from the tax assessed under sub-section (4):- (i) Any turnover representing additions to the turnover as per the returns made by the assessing authority without reference to any specific concealment of turnover; (ii) Any turnover estimated by the assessing authority with reference to any specific concealment of turnover as per the returns; (iii) Any turnover estimated by the assessing authority with reference to any specific concealment of turnover as per the returns; 25. Procedure to be followed in assessment of certain cases.--- (1) If any dealer who is liable to pay tax under this act fails to submit return within the prescribed period, or if the return submitted by him appears to be assessing authority to be incomplete or incorrect, the assessing authority may, after making such enquires as it considers necessary, determined provisionally the tax payable by the dealer to the best of its judgment Provided that, before taking action under this sub-section on the ground that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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