9911796707
TMI Blog2024 (5) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... execution of works contract is a question of fact which ought to be demonstrated / proved on the basis of documentary evidence. Secondly, levy of purchase tax on the basis of purchases made from unregistered dealers also gives rise to disputed question of facts. Processing loss is again an aspect, which would require examination of facts of each case. The claim of deduction of TDS requires filing of statutory form, again an exercise which is alien to writ jurisdiction. Thus, there are no reason to interfere with the order relegating the appellant to avail statutory remedy of appeal. The appellate authority is the appropriate authority / forum to examine the above disputed questions of fact. It is trite law that the power under Article 226 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: a. Excessive claim of labour charges during the above assessment years ranging from 61% to 70%, which was rejected and deduction granted only to the extent of statutory deduction of 30%, which would apply in cases where the labour claim was not supported by books of accounts / documents. b. Purchase Tax under Section 12 of the TNVAT Act on the premise that purchases were made from unregistered dealers. c. Processing Loss. d. The claim of TDS was rejected for non-filing of statutory form in support of their claims as provided under Section 13 of the TNVAT Act. 3. The learned Judge, while rejecting the writ petitions as stated in the opening paragraph, had granted liberty to file appeal before the appellate authority after finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 952 SC 192). Yet another reason as to why we find that the order of the learned judge rejecting the writ petitions and granting liberty to file appeal, does not warrant interference is that despite revised notices having been issued by the assessing authority, the appellants have not filed their objections. 5. In the circumstance, we see no reason to interfere with the order of the learned Judge. The appellant is granted liberty to avail statutory remedy within a period of 4 weeks from the date of receipt of a copy of this judgment subject to complying with all conditions relating to appeal including pre-deposit, if any. 6. Accordingly, the writ appeals stand disposed of. No costs. Consequently, connected miscellaneous petitions are close ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
