TVL SHREE KNIT WEAR Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER has sought for a Certiorarified Mandamus to quash the order of assessment dated 31. 03. 2003 and for further direction to decide the issue relating to the claim of exemption on pre-export sales in light of the law laid down by the Division Bench of this Court in Writ Appeal no. 458 of 1997 reported in 2003-2004 (9) TNCTJ 213 (THE TIRUPPUR EXPORTERS association vs. STATE OF TAMIL NADU) and for further orders.

(2.) ACCORDING to the petitioner, he is a manufacturer of hosiery garments and he is an assessee on the file of the respondent herein. In respect of the assessment year 1995-1996, the petitioner claimed exemption on the turnover relating to pre-export sales of hosiery garments. In support of the claim of exemption, the petitioner has filed Bills of Lading, proof of export and Form H declarations. However, the claim of exemption was disallowed on the only ground that the petitioner has failed to file the copies of the purchase orders of the foreign customers on the Export House and therefore tax at 10% and penalty under Section 12 (3) (b) of the Tamil Nadu General Tax Act (hereinafter referred as the Act) were levied. Besides raising the grounds on the merits of the case, the petitioner contended that the authority has no jurisdiction to levy penalty as per Section 12 (3) (b) of the Act. The petitioner has further contended that the respondent has failed to consider that the Form h declarations which the petitioner has already filed to prove the exemption for pre-export sales.

(3.) LEARNED Additional Government Pleader appearing for the State on instructions submitted that the pre- assessment notice for the assessment year 1995-1996 sent on 03. 06. 2002, by registered post, was returned with postal endorsement "no Such person". Thereafter, the assessing officer has proceeded to pass orders dated 31. 03. 2003 on merits and the order was affixed in the registered address of the assessee on 20. 06. 2003. Therefore, he submitted that the order of assessment has been duly served on the petitioner and the assessee has to avail only the alternative remedy of appeal. On merits of the case, he submitted that since the petitioner had failed to produce the necessary documents to prove exemption, the assessment order is valid in law and does not need any interference.