2009 (10) TMI 882

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....tion 16D of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as, "the Act") before the committee for consideration of the merits of the assessment made on the petitioner. The assessment years relate to 2004-05 and 2005-06. The committee rejected the prayer by remarking as follows: "The dealers were issued with notices and the same was served on them. The deviati....

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....ven to the dealer. Hence, there is no violation of principles of natural justice. Hence, the applications are rejected." A perusal of section 16D of the Act shows that notwithstanding the provisions of the Act, either suo motu or on an application, the Special Committee call for and examine the records of the assessing authority in respect of any proceeding or order under sub-section (2) or....

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.... the proposal of the Enforcement Wing officials. Hence, there was no independent application of mind to the materials and to the reply made. The first respondent herein passed the order now impugned in the proceedings taking the view that the dealers had suppressed the turnover which are available in the books and that the Joint Commissioner had rejected the deviation proposal sent by the assessi....