2009 (8) TMI 1097

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.... J.-The petitioner reported a total and taxable turnover under the Tamil Nadu General Sales Tax Act for the assessment year 2006-07. The accounts were called for and checked, by the assessing officer. The place of business was inspected by the enforcement wing of officials on December 7, 2006. Thereafter, the petitioner produced records and the assessment officer passed an order dated March 30, 20....

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.... of inspection by the enforcement wing on December 6, 2006 and date on which the assessment was taken up on March 10, 2008. Such an approach on the part of an assessing officer cannot be accepted. The duty of an assessing officer cannot be equated to the duties discharged by the enforcement wing. The assessing officer discharges quasi-judicial functions and he is obliged statutorily to look into a....