2001 (7) TMI 1251

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....tion is taken up for final disposal after hearing the learned Senior Standing Counsel. The prayer in this petition is to quash the proceedings in TNGST No. 2422343/99-2000 dated May 28, 2001 which was purported to be made under section 12(1-A) of the Tamil Nadu General Sales Tax Act, 1959. Thiru R. Senniappan, the learned counsel for the petitioner contended that in this case, the order was made u....

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....ent was made and decided. 2.. It is seen that section 12 of the Tamil Nadu General Sales Tax Act, 1959 contemplates either making a detailed scrutiny before passing final assessment orders in terms of section 12(1-A) of the Act or accepting the return under section 12(1) on the ground that the turnover of the assessee did not exceed Rs. 1 crore. Therefore, in this case, if assessment has been m....

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....rse is to inform the assessee about this and thereafter, on check of accounts, pass an order under section 16 of the Act in accordance with the provisions of the Act after giving reasonable opportunity to the assessee. Apparently, the assessing authority has merely added 50 per cent to the turnover and made an assessment on the erroneous conclusion that the assessment made is a best judgment asses....