K.B. HARDWARES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner has come forward with this writ petition to quash the proceedings of the respondent dated 06.02.2012.

(2.) THE petitioner is a registered dealer under the TNVAT Act and is regular in submitting the returns. According to the petitioner, they received the impugned order dated 06.02.2015 determining a high turnover and stating that the petitioner was earlier served with notice dated 16.12.2014. But, the petitioner states that he was not aware of any such notice and subsequently it was realized that the notice has been served on an ex -employee of the company who had already left the service. He would further submit that he has all the required forms and records for the revised assessment to show that the petitioner is not liable to pay any tax. The petitioner, drew the attention of this Court to Rule 19 of the TNVAT Rules, which is extracted hereunder:

(3.) LEARNED counsel for petitioner submitted that the petitioner has agreed to pay 10% of the tax amount as determined in the impugned order without prejudice to his rights and the petitioner would cooperate to enable the assessing officer to complete the proceedings afresh.