T M RAJAGANAPATHI TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) CHALLENGE in these Writ Petitions is to the order of the respondent dated 28. 12. 2004 which order has been passed after an order of remand made by the Appellate Assistant Commissioner (CT), Salem, specifically directing the respondent to provide an opportunity to cross examine the seller at Bangalore with regard to the alleged purchase of Refined Sunflower Oil for Rs. 37,39,000/- during the year 1993-94 and Rs. 9,73,800/- during the year 1994-95. In fact, earlier, when the respondent expressed his inability to summon the concerned seller at Bangalore, the petitioner approached the Tamil Nadu Taxation Special Tribunal, Chennai, in O. P. Nos. 1403 and 1404 of 2003 in which an order came to be passed on 09. 02. 2004, holding that the respondent should invoke the powers vested in him under Section 54 of the Tamil Nadu General Sales Tax Act to summon the seller, namely, one Tvl. KLN Agro Tech (P) Ltd. , Bangalore, and grant an opportunity to the petitioner to cross-examine them as directed by the appellate authority and in accordance with law.

(2.) SECTION-54 of the Tamil Nadu General Sales Tax Act discloses that the assessing authority is vested with all the powers conferred on a Court by the Code of Civil Procedure for the purpose of summoning and enforcing the attendance of any person and examining him on oath or affirmation as well as compelling the production of any document. The said provision also enables the respondent to take action in the event of the summoned person failing to attend or produce the document called for.

(3.) I find that the respondent has stated in the order impugned in W. P. No. 2945/2005 as under:-