TaxTMI 
TaxTMI 
2024 (6) TMI 385
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....ount, Input Tax on Capital Goods adjustment account, Purchase register, purchase return register, debit notes, 5. Sales register, sales return register, credit notes, stock book register, delivery notes register, transit pass account register, Ledgers, 6. Purchase invoices, Sales Invoices 7. Copy of Delivery challan in form JJ along with register 8. Registers maintained under CST Act viz Form No. 8, Form No. 8-A, Form No. 10, Form No. 12 and form No. 13 with respect of utilization of declaration forms received from the assessing authorities / issued through electronic declaration forms. 9. Export Documents, declaration forms etc for proof of exemptions claimed, if any 10. Transport records and connected Proof for claim of E1 Sales / Form F exemption." 3. The impugned summon has been issued to the respective petitioners under Rule 16 (1) of the Tamil Nadu Value Added Tax Rules, 2007. Rule 16 (1) is intended for implementing Section 81 of the TNVAT Act, 2006. 4. The specific case of the petitioner is that summon in Form PP under Rule 16 (1) of the TNVAT Rules, 2007 applies only to a third party and not to an assessee. That apart, it is submitted that the petitioner had ....
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.... has issued instructions relating to finalization of accounts relating to dealers who have been selected for detailed scrutiny u/s. 22 (3) of the TNVAT Act 2006 vide Commissioner of Commercial Taxes letter in No. R5/4593/2017 dated 08.01.2021. In the Para 13.1.B of the letter the Commissioner of Commercial Taxes has given the following instructions- "Where Pre-Assessment notice or Best Judgment notices already initiated consequent to field audit or surprise inspection proposals received from Enforcement Wing, to the selected tax payers, no summons or notice need to be issued to the tax payers requiring them to produce books of accounts for detailed check under section 22 (3), if the related assessment years are already covered as it is presumed that detailed verification already been carried out during such inspection or audit of the premises of the tax payers". 10. .... ... 13. I further submit that knowing the fact that the assessment for the year 2015-16 have already been selected for detailed scrutiny u/s. 22 (3) of TNVAT Act 2006 by the Commissioner of Commercial Taxes and that the Form-PP summon has been issued only in accordance with the rule 10 (11) of TNVAT Rules 2....
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....t provisions are extracted hereunder:- ACTS RULES 22. Deemed Assessment and procedure to be followed by the assessing authority.- (1) ...... (2) ...... (3) Notwithstanding anything contained in sub-section (2), not exceeding twenty per cent of the total number of such assessments shall be selected by the Commissioner in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the returns submitted by the dealer and in such cases, revision of assessment shall be made, wherever necessary. 10. Input Tax Credit (1) .... (2) .... .... (11) The method of selection by the Commissioner referred to in sub-section (3) of section 22 shall be based on suitable stratified random sampling method and such selection shall not exceed twenty per cent of the cases assessed under sub-section (2) of section 22 and intimate the details of such selection to the assessing authority for detailed scrutiny of accounts. Such list shall be exhibited on the Notice Board of the assessment circles and also in the website of the department. The assessing authority shall call for the accounts of those assessees for detailed scrutiny and pass appropr....
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....h remission is sought to be granted. (5) The notice for levy of penalty or interest will be issued in Form RR. (6) In the case of any guardian, trustee, or agent of any minor carrying on a business on behalf of and for the benefit of such minor, the tax shall be levied and collected from such guardian, trustee or agent, as if the minor was conducting the business and all the provisions of the Act and Rules made under shall apply accordingly. (7) In the case of business owned by a registered dealer whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator-General the Official Trustee or any Receiver or Manager (including any person, whatever be his designation), who in fact manages the business on behalf of the registered dealer appointed by, or under any order of a Court, the tax shall be levied upon and recoverable from such Court of Wards, Administrator-General, Official Trustee, Receiver or Manager in like manner and on the same terms as it would be leviable upon and recoverable from the registered dealer as if he were conducting the business himself, and all the provisions of the Act and Rules made there under shall apply accor....
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...., not below the rank of an Deputy Commercial Tax Officer shall have powers to call for such information, particulars or records as he may require from any person for the purpose of assessment, levy and collection of tax under this Act. 19. Thus, the power under Section 81 of the TNVAT Act, 2006 is wide and is not eclipsed by the power vested under Section 22 (3) of the TNVAT Act, 2006 read with Rule 10 (11) of the TNVAT Rules, 2007. 20. The purpose of Section 22 (3) of the TNVAT Act, 2006 read with Rule 10 (11) of the TNVAT Rules, 2007 is to ensure that atleast 20% of the total number of such assessments are selected by the Commissioner in a manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the returns submitted by the dealer. Wherever there is a stratified random sampling method of selection by the Commissioner, revision of assessment can be made, wherever necessary. This is in addition to the power to be exercised independently by an Assessing Officer under Section 81 of the TNVAT Act, 2006. 21. Merely because assessment is deemed to be completed under Section 22 of TNVAT Act, 2006, ipso facto will not mean that an Assessing Officer ....