SRI MOUNIKA TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE Petitioner was finally assessed on a total and taxable turnover exceeding Rs. 50 lakhs, under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, for the year 2007 -08. The assessment was made on February 27, 2009, on the basis of the self -assessment made by the Petitioner at the earliest point of time, despite the fact that the Petitioner had also filed revised returns on October 13, 2008 itself.

(2.) SUBSEQUENTLY , the assessing officer issued a notice under Section 22(4) and 22(5) proposing to revise the assessment on the ground that the payment of tax at 0.5 per cent was incorrect, since the turnover had exceeded Rs. 50 lakhs. It is against the said notice that the Petitioner has come up with the present writ petition.

(3.) THOUGH what is impugned in the writ petition is only a notice, the Petitioner is aggrieved by the statement made in the notice that there is no provision in the Tamil Nadu Value Added Tax Act, 2006 for filing of revised return. However it is seen from Section 22(6)(a) that there is a scope for the Assessee to file a fresh return, after originally filing a return. The provision reads as follows: