9911796707
TMI Blog2024 (2) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... porters and Importers", Mr. S. Rajagopal died on 03.03.2020. The Department has thereafter issued a Statutory Notice for the Assessment Year 2008-09 to 2011-12 on 29.07.2020. 4. The petitioner who is the W/o. Late Mr. S. Rajagopal, Proprietor of the "Tvl. Vijayalakshmi Exporters and Importers/dealer replied that her husband, Late Mr. S. Rajagopal, the Proprietor of "Tvl. Vijayalakshmi Exporters and Importers" the assesse had died on 03.03.2020. In the said reply it was stated that the business carried by Late Mr. S. Rajagopal has been closed and that the invocation of machineries under the provisions of TNVAT Act. 2006 were beyond the period of limitation under Section 27 of TNVAT Act, 2006. 5. That apart, it was submitted that Late S. Rajagopal along with two others were also accused in C.C. No. 50 of 2013 and that by an order dated 08.08.2018, the learned Judicial Magistrate-IV, Coimbatore, acquitted them. The above Criminal case was filed against Late Mr. S. Rajagopal, Proprietor of "Tvl. Vijayalakshmi Exporters and Importers" and two others under Section 7(i) (a) and (ii) of Essential Commodities Act, 1953. 6. The specific case of the petitioner is that in view of 5th Amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.(MD).No. 14494 of 2021. 14. The learned Special Government Pleadedr for the respondent on the other hand would submit that it is incorrect to state that notices were issued only on 29.07.2020 for the first time. The learned counsel for the respondent has produced copies of notices that were issued for the Assessment Year 2008- 09 on 31.12.2018, 15.11.2019 and 29.07.2020 and it is only thereafter, notice dated 29.07.2020 and 28.11.2020 were issued. 15. It is submitted that notices were also served on Late Mr. S. Rajagopal during his lifetime which was also acknowledged, as is evident from the acknowledgment card which is filed before this Court. 16. It is submitted that since incorrect returns were filed by the assesse, the question of assessment being deemed to have been completed under Section 22(2) in accordance with the amendment provision of Section 22(4) with effect from 19.06.2012 for not complying cannot be countenanced. 17. It is submitted that in view of Sub Section (4) to Section 22 of TNVAT Act, 2006, the limitation under Section 27 will apply only after either where an assessment is deemed to have been completed earlier or when assessment is complied. In this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. There is no justification in the challenge to the impugned assessment order on the ground of limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006. 22. The limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 will apply only in case where there is an escaped assessment after an assessment order was passed earlier where there is a deemed assessment under Section 22 of the Tamil Nadu Value Added Tax Act, 2006. 23. If the returns filed by the dealer under Section 21 of the Tamil Nadu Value Added Tax Act, 2006 read with rule 7 of the Tamil Nadu Value Added Tax Act, 2007 were either incorrect or incomplete without the prescribed documents and proof of payment of tax, question of the assessment being treated as deemed to have been completed in terms of the amendment to Section 22 of the Tamil Nadu Value Added Tax Act, 2006 vide Tamil Nadu Act 23 of 2012 with effect from 19.6.2012 on the date specified in sub-section 2 to section 22 of the Tamil Nadu Value Added Tax Act, 2006 on 31.10.2018 and on 13.6.2012 for the assessment years 2006-7 to 2010-11 rule 8 (9) and rule 8 (10) would not arise read with Rule 8(10) of the Tamil Nadu Valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority shall pass an assessment order. (3) Notwithstanding anything contained in sub-section (2), not exceeding twenty per cent of the total number of such assessments shall be selected by the Commissioner in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the returns submitted by the dealer and in such cases, revision of assessment shall be made, wherever necessary. [(3-A) Notwithstanding anything contained in sub-section (2), the casual traders and the dealers in respect of whom the relevant assessment year is the first or the last year of business, shall be assessed on the basis of the scrutiny of the returns with reference to the books of accounts, registers, records and any other document and on such enquiry as the assessing authority may consider necessary".] [(4) If no return is submitted by the dealer for any period of the year or if the return filed is in complete or incorrect, or if not accompanied with any of the documents prescribed or proof of payments of tax, the assessing authority shall, after making such enquiries as it may consider necessary, assess the dealer to the best of its judgment, subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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