TVL ANBU AGENCY REP BY ITS PROPRIETOR R ANBU Vs. PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petitions are taken up for joint disposal.

(2.) The petitioner is aggrieved by the notices issued by the second respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, proposing to revise the assessments for the years 2011-12 to 2016-17.

(3.) The reason for approaching this Court by way of these writ petitions is that the second respondent - Assessing Officer is incapable of taking an independent decision in the matter, as he is bound by the directives issued by the superiors either in the form of proposals from the officials of the Enforcement Wing or in the form of circulars.