2016 (9) TMI 269

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.... V. Sudhakar For the Respondents : 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 respondents and with the consent of either parties, the writ petition itself is taken up for final disposal. 2. In this writ petition, the petitioner has questioned the surp....

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....itioner 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 submitted that the said Rule, read along with Section 48 of the Act, does not empower an officer in the rank of a Commercial Tax Officer to conduct such inspection or record st....

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.... 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 of Commercial Taxes is conferred with the authority throughout the jurisdiction of Tamil Nadu and he is entitled to delegate his powers and he has authorised the Joint Co....

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....g 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 documents. But however, it appears that the documents were seized from the place of business of the petitioner. Therefore, if the petitioner has any reservations o....