TVL RAGAM POLYMERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner filed O. P. No. 1261 of 2003 before the tribunal praying to quash the order of assessment passed by the respondent in TNGST No. 126868/94-95 dated 30. 09. 2003 consequent to the remand order of the Appellate Assistant commissioner (CT)-IV, Chennai passed in petitioner's Appeal in AP. No. 311 of 1999 dated 17. 07. 2001 as violative of the principles of natural justice and against the provisions of the TNGST Act since the same has been passed without issuing a notice and without following the directions of the appellate Authority issued in the petitioner's aforesaid appeal which is binding on the respondent herein.

(2.) THE facts, in short, are : for the assessment year 1994-95 the petitioner was originally assessed on the basis of the returns and books of accounts in the year 1996. Later on, on the basis of the inspection report of the Enforcement wing officials (D3 proposals) the respondent revised the order of assessment for the assessment years 1993-94 and 1994-95 on 17. 11. 1998. Against the said order of assessment for the above said assessment years, the petitioner preferred appeals before the Appellate Assistant Commissioner (CT IV) in Appeals nos. 312 and 311/1999. The appellate authority, after verification of the books of accounts and necessary documents in support of the bill discounting, passed a detailed common order on 17. 07. 2001 partly remanding and partly dismissing the appeal and the matter stood remanded back to the assessing officer to reconsider the issue with certain directions. The assessing officer, who passed the revised order, which is the subject matter of the appeal before the appellate authority and which has been remanded back with the specific directions, has over-stretched his jurisdiction, and passed the impugned order. Hence, the present OP, which is now converted to this writ petition on being transferred to the file of this Court.

(3.) HEARD the learned counsel on either side and perused the materials available on record.