2019 (4) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioner that they are a registered dealer under TNVAT Act, 2006. According to the petitioner, at the time of inspection by the Enforcement Wing Officials of the respondent, they have illegally calculated a sum of Rs. 50,000/- as advance tax from the petitioner. Therefore, the impugned pre revision notice has been issued without authority under law. 3.Under such circumstances, this writ petition has been filed challenging the impugned pre revision notice and for quashing of the same and also to direct the second respondent to refund the advance tax of Rs. 50,000/- calculated from the petitioner during the course of survey of the business premises of the petitioner. 4.Heard Mr.A.S.Mujibur Rahman, learned counsel appearing for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Commercial Taxes and in particular, he referred to Paragraph No. 5 of the said judgment which reads as follows:- "5.The settled legal position is that the officials of the Enforcement Wing and the Audit Department are not entitled to collect tax during the course of audit, as if it is a payment towards advance tax and the Enforcement Official is to make necessary proposals to the Assessing Officer of the concerned dealer to enable them to take action in accordance with law." 9. The learned counsel relying upon the said judgment would contend that the collection of Rs. 50,000/- by the respondents through the Enforcement Wing Officials during the inspection of the petitioner's premises, is illegal and it has to be refunde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....26.02.2018 which was relied upon by the learned counsel for the petitioner that the officials of the Enforcement Wing and the Audit Department are not entitled to collect tax during the course of audit, as if it is a payment towards advance tax and the Enforcement Wing Official is to make necessary proposals to the Assessing Officer of the concerned dealer to enable them to take action in accordance with law. 16.In the instant case, the Enforcement Wing Officials have collected the advance tax during the time of inspection itself, even before the show cause notice was issued to the petitioner for revision of assessment proceedings. But that cannot be a ground for quashing the impugned pre revision notice as the pre revision notice calls ....