https://www.taxtmi.com/caselaws?id=167836 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 did not authorise enforcement officials to collect cheques towards alleged tax dues during inspection, where assessment had not been completed and monthly returns had not been verified. The court treated the collection of cheques at the inspection stage as lacking statutory sanction and beyond the scope of the inspection power. The petitioner was therefore entitled to return of the cheques, while the assessing authority remained free to proceed with lawful assessment for the relevant years. en-us Thu, 29 Mar 2012 00:00:00 +0530 Wed, 22 Feb 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167836 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 did not authorise enforcement officials to collect cheques towards alleged tax dues during inspection, where assessment had not been completed and monthly returns had not been verified. The court treated the collection of cheques at the inspection stage as lacking statutory sanction and beyond the scope of the inspection power. The petitioner was therefore entitled to return of the cheques, while the assessing authority remained free to proceed with lawful assessment for the relevant years. Case-Laws VAT and Sales Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167836