TaxTMI 
TaxTMI 
2019 (12) TMI 1477
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....he 1st respondent was justified in issuing impugned pre-assessment notices dated 05.04.2007 to the petitioner for the period prior to the repeal of the TNGST Act, 1959, under the provisions of TNVAT Act, 2006. 3. According to the petitioner, the impugned notices are without jurisdiction and are liable to be quashed as no concurrence of the Deputy Commissioner having jurisdiction over the petitioner was obtained under the provisions of Rule 15(6) of the TNGST Rules, 1959, 4. Per contra, the learned Special Government Pleader appearing for the respondents submits that there is saving under Section 88(3) of the TN VAT Act, 2006 and therefore, the impugned notices were valid and therefore the petitioner was not justified in filing the pre....
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....aled enactment shall be levied, assessed and collected under the Provisions of the Act, as if T.N.VAT Act, 2006 was in force during the period in dispute. 8. Section 88(3) of the T.N. VAT Act, 2006 reads as under:- "(3) Notwithstanding the repeal of the said Act or 1970 Act, as the case may be, (a) any action or proceedings already initiated under the said Act or 1970 Act, as the case may be, shall validly be continued under the provisions of the said Act or 1970 Act, as the case may be which relates to the period prior to the coming into force of this Act; (b) any person liable to pay any tax, fee, penalty interest or other amount under the said Act or 1970 Act, as the case may be, for any period before coming....
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....nued, and shall have jurisdiction and powers, under this Act; (g) any accounts, registers or documents of any dealer retained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, shall on the day immediately before the commencement of this Act, continued to be retained in accordance with the provisions of this Act; (h) any goods including goods detained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, and not released before the commencement of this Act, shall continue to remain detained until such goods are released in accordance with provisions of this Act. (i) all rules, regulations, notif....
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....sing authority to be incorrect or incomplete, the assessing authority may, after following the procedure prescribed in rules 11 and 12 , finally assess the tax or taxes payable under 1[sections 3,3-A,3-B,3-C,3-D, 3-E, 3-G, 3-H, 3-I, 3-J,2 [4, 4-F, 5,7,7-A,7-C 7-D or 7-E]] according to the best of his judgement. Provided that before making assessment under this rules, the assessing authority shall obtained the concurrence of the Deputy Commissioner having jurisdiction if the assessment results in imposition of tax of one lakh rupees and above or enhancement of tax due to the extent of one lakh of rupees over and above the tax due as reported in the returns. Rule 11: If no return is submitted by the dealer as required by rul....