2017 (11) TMI 593

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....amanathan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. The petitioner is a dealer in Vegetable Oil and Oil Cake and registered on the file of the respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and the Central Sales Tax Act, 1956 (CST Act). 3. In this writ petition, the petitioner has chal....

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....s of the date, vehicle number, name of the consignment, quantity and value. Based on these details, the respondent proposed to assess the turnover by remitting the sale value and determine the total and taxable turnover. There was also a proposal to levy penalty under Section 12 (3) (b)of the TNGST Act. 4. The petitioner submitted their objections dated 14.07.2004. On receipt of the objections,....

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....ve not directed to appear before him, they have failed to do so and therefore has confirmed the proposal and passed the assessment order. It has to be seen as to whether the respondent was justified in doing so. 5. Section 54 of the TNGST Act deals with the 'Power to summon witnesses and production of documents'. In terms of sub-section (1) of Section 54, an assessing authority or an ap....

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....ercise his powers under Section 54 of Act for summoning and enforcing the attendance of third parties especially when the documents relating to those third parties were relied upon for determining the total and taxable turnover. 6. In the parawise instructions given by the respondent to the learned Special Government Pleader dated 16.02.2007, the respondent would admit that he had sent summons ....