https://www.taxtmi.com/caselaws?id=362412 Section 64(4) of the Tamil Nadu VAT Act requires the Commissioner to order an audit, while allowing the audit to be carried out by an officer of the prescribed rank. The record showed that the Commissioner selected dealers on risk parameters and directed the departmental hierarchy to implement the audit through the appropriate officers. The use of the word "authorised" in the field officer's statement did not show that the Joint Commissioner had assumed the Commissioner's statutory function. The audit notice was therefore not invalid for lack of jurisdiction, and the arrangement was treated as permissible implementation rather than impermissible sub-delegation. en-us Sat, 28 Apr 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362412 Section 64(4) of the Tamil Nadu VAT Act requires the Commissioner to order an audit, while allowing the audit to be carried out by an officer of the prescribed rank. The record showed that the Commissioner selected dealers on risk parameters and directed the departmental hierarchy to implement the audit through the appropriate officers. The use of the word "authorised" in the field officer's statement did not show that the Joint Commissioner had assumed the Commissioner's statutory function. The audit notice was therefore not invalid for lack of jurisdiction, and the arrangement was treated as permissible implementation rather than impermissible sub-delegation. Case-Laws VAT and Sales Tax Sat, 28 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362412