SRI BALAJI AUTO SPARES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and the learned counsel appearing on behalf of the respondents. It has been stated that the petitioner is a dealer, registered as an assessee on the files of the Assistant Commissioner (CI), Annadhanapatty Circle, Salem, the first respondent herein, under the Tamil Nadu Value Added Tax Act, 2006, and the Central Sales Tax Act, 1956.

(2.) It has been further stated that, on October 19, 2011, the second respondent, along with his officials, had conducted a spot inspection at the petitioner's business premises and had verified the various records maintained by the petitioner, in the course of its business. Based on the letter issued by the Joint Commissioner (CT), Salem, the officials attached to the office of the second respondent had conducted an audit, in terms of section 64(4) of the Tamil Nadu Value Added Tax Act, 2006.

(3.) It had been further stated that, at the time of the inspection, it had been pointed out that there was an omission on the part of the petitioner to pay tax, in respect of the assessment years 2007-08 to 2009-10, as per the provisions of the Tamil Nadu Value Added Tax Act, 2006. In spite of the explanation submitted by the petitioner, the officials from the office of the second respondent had forcibly collected three cheques, drawn on the UCO Bank, Salem, bearing Cheque Nos. 493793, 493794 and 493795, dated October 19, 2011, for a total sum of Rs. 5,35,386.