2015 (2) TMI 1153

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....15 and for a direction to the respondent to pass orders afresh in accordance with law after grant of enquiry and opportunity as requested by the petitioner in the representations dated February 5, 2014 and February 17, 2014. 3. Before going into the facts in detail, I feel it necessary to extract below section 22(4) and section 81 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "2006 Act"): "22. Procedure to be followed by assessing authority.-(1) to (3) . . . (4) If no return is submitted by the dealer for that year, the assessing authority, shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribe....

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....particulars or records as he may require from any person for the purpose of assessment, levy and collection of tax under this Act." 4. According to section 21 of 2006 Act every dealer registered under the Act shall have to file return, in the prescribed form showing the total and taxable turnover within the prescribed period in the prescribed manner, along with proof of payment of tax. Since, according to the respondent, the petitioner has contravened the said provision, they assessed them as provided under section 22(4) of the Act. The petitioner has submitted a detailed petition and prayed that the four persons mentioned in the notice dated January 31, 2014 to the Assistant Commissioner to be examined. 5. However, in the impugned or....