NEW VERSION Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER is a dealer in computer spares and UPS at Chennai and is an Assessee on the file of the respondent. For the assessment year 2003 -04, they filed form Al returns and reported a total and taxable turnover in a sum of Rs. 1,65,61,083 and Rs. 26,04,154 respectively. The petitioner disclosed the taxable turnover in a sum of Rs. 26,04,154 under re -sale turnover at one per cent and claimed exemption on a turnover of Rs. 1,39,56,929. However, the respondent determined the taxable turnover in a sum of Rs. 1,69,15,233 as against the reported turnover in a sum of Rs. 26,04,154 by disallowing the claim of exemption relating to resale turnover in a sum of Rs. 1,39,56,929 on the ground that the details for the purchase of relevant goods and the reason for claiming exemption were not filed. The precise contention of the petitioner is that the statute requires that prior to framing the assessment, a pre -assessment notice has to be issued calling upon the petitioner to file objections, if any, to the proposal. Such procedure has not been followed in this case.

(2.) IN paragraph 3 of the affidavit filed in support of the writ petition, the petitioner states that the respondent has not issued any pre -assessment notice, but has straightaway passed the assessment proceedings dated July 3, 2006 determining the total and taxable turnover at Rs. 1,69,15,233 and Rs. 1,69,15,233 respectively against the reported taxable turnover in a sum of Rs. 26,04,154. The mode of service as contemplated under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 (hereinafter referred to as, "the Rules") has not been followed. Without serving any pre -assessment notice and calling for objections, framing of the assessment is highly arbitrary and illegal.

(3.) PRIOR to that, this Court is of the view that it is worthwhile to refer to Rule 52 of the Rules, which is as follows: