2016 (2) TMI 1026

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....RAISWAMY For the Petitioner : Mr. C. Baktha Siromoni For the Respondents: Mr. S. Kanmani Annamalai,  Additional Government Pleader (Tax) O R D E R The petitioner has filed the above Writ Petition to issue a writ of certiorari to call for the records of the 2nd respondent in his VAT Audit report in VA-02 dated 24.01.2014 and quash the same as the VAT Audit was conducted as per the orders ....

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....(Commercial Tax) stating that under Section 64 (4) of the TNVAT Act, only the Commissioner can authorize the Deputy Commercial Tax Officer. In that case, no authorization was given to the Deputy Commercial Tax Officer by the Commissioner. In the case on hand, the 1st respondent viz., the Joint Commissioner (Commercial Tax) has given authorization to the Deputy Commercial Tax Officer. In view of th....