2017 (9) TMI 438

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....pondent : Mr.K.Venkatesh ORDER Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate (Taxes), accepting notice on behalf of the respondents. 2.With the consent of the learned counsel on either side, the writ petitions are taken up for final disposal. 3.The petitioner, who is a registered dealer on the file of the second respondent, un....

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....tices have been issued and its tenor will clearly establish that the petitioner has been threatened and coerced to submit to the jurisdiction of the first respondent. The petitioner is partly right in contending that the first respondent cannot issue the impugned notices, especially the manner in which it has been issued and it appears that notices for re-assessment of the turnover were issued for....

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....the Enforcement officers or by his superior officers. In support of the said contention, the learned counsel for the petitioner placed reliance upon the decision of a Division Bench of this Court in the case of Madras Granites (P) Ltd. v. Commercial Tax Officer, Arisipalayam Circle, Salem and another, reported in 2006 Vol.146 STC 642, and the decision of this Court in Amutha Metals v. Commercial T....

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....ficer has to independently consider the objections and take a decision in the matter uninfluenced by any observations made by the Enforcement Wing official in the D3 proposal. Thus, the notices issued by the first respondent cannot be enforced. 6.For the above reasons, the writ petitions are partly allowed and the notices issued by the first respondent dated 26.09.2016 are held to be non-est in....