2016 (8) TMI 714

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....r / Decisions)<br>Dated:- 26-7-2016<br>WP.No.19452 of 2014 and M.P.Nos.2 & 3 of 2014 - -<br>CST, VAT & Sales Tax<br>MR.JUSTICE T.S.SIVAGNANAM &nbsp;For the Petitioner : Mr.P.V.Sudhakar For the Respondent :Mr.Manokaran Sundaram,A.G.P. ORDER Heard Mr.P.V.Sudhakar, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respon....

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....ed on. Further, the learned counsel referred to Section 65 of the TNVAT Act and submitted that the power can be conferred on the Assessing Officer and admittedly, the petitioner is not carrying on business within the jurisdiction of the first respondent, nor they are registered as a dealer within the said assessment circle. The learned counsel also referred to Rule 20 of the TNVAT Rules and submit....

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....hat in terms of Section 48 of the TNVAT Act, the Commissioner of Commercial Taxes shall perform the functions conferred on him throughout the State and the other officers shall perform their functions within such local limits as the Government or any authority or officer empowered in this behalf may assign to them. 6. It is also submitted that by virtue of the above provision, the Commissioner ....

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....s for the parties and on perusing the materials placed on record, at the very out set, it has to be pointed out that writ of certiorari cannot be issued, quashing the inspection report or the seizure mahazar or the statement recorded from the dealer. The petitioner would state that the officer does not posses the jurisdiction to record the statement or prepare the inspection report or seize the do....