1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.09.2011 CORAM: THE HONOURABLE Mr.JUSTICE P.JYOTHIMANI W.P.(MD)No.10780 of 2011 and M.P.(MD)No.1 of 2011 Sahayamatha Salt Refinary Ltd., Rep.by its Director Micheal Motha, 13 A/1, Meenashipuram West, Pillaiyar Koil Street, Tuticorin. ... Petitioners Vs. 1.Commercial Tax Officer (Addl.) II, Tuticorin,Tuticorin District. 2.Commissioner of the Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005. 3.Joint Commissioner (CT), Commercial Taxes Buildings, Reserve Line Road, Palayamkottai, Tirunelveli. ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the notice issued by the 1st respondent in his pre assessment notice in TNGST 5841195/2006-2007 dated 03.03.2011 received by the petitioner on 15.03.2011 and quash the same. For Petitioner : Mr.A.S.Mujibur Rahman For Respondents : Mr.TR.Janarthanam, AGP ORDER Mr.TR.Janarthanam, learned Additional Government Pleader takes notice for the respondents. By consent, the Writ petition itself is taken up for final hearing. 2.The Writ petition is filed to quash the pre-assessment notice issued by the 1st respondent dated 03.03.2011 by assessing a total turnover at Rs.12,50,01,211/- and arriving at a taxable turnover on the said amount at 4% with surcharge at 5% and also stating that it is proposed to levy penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959. 3.The grievance of the petitioner is that the claim made under TNVAT Act, 2008, between 01.04.2006 to 31.12.2006 for the year 2006- 2007, is governed by Section 87-A of the TNVAT Act, which is as follows: "87-A. Assessment of sales in certain cases. Notwithstanding anything contained in this Act. The https://hcservices.ecourts.gov.in/hcservices/ 2 assessment of a dealer under the TNGST Act, 59 (Tamil Act 1 of 1959) or under TNAST Act, 1970 (Tamil Nadu Act 14 of 1970) in respect of the assessment for the period from the 1st day of April 2006 to the 31st day of December 2006 shall be on the basis of the return filed by him, within such time and in such manner as may be prescribed and such return shall be accepted in accordance with the rules as may be prescribed." 4.As per the said provision for the said period, if the returns are filed, the Assessing Authority has to accept the return in accordance with law and thereafter, on verification of the records, it is open to him to revise the return by issuing proper showcause notice. However, the impugned pre-assessment notice is not permissible, without accepting the return as per Section 87-A of the Act. 5.On a perusal of the impugned notice issued by the 1st respondent, it is clear that the petitioner has submitted his return for the said period. By applying the provisions of Section 87-A of the Act, it is the duty of the authority namely, the 1st respondent to accept the return and it is always open to him to revise the return by giving proper pre-revision notice after giving adequate time to enable the assessee to submit his reply. 6.In view of the same, the impugned pre-assessment notice dated 03.03.2011 stands set aside. However, with a direction to the 1st respondent to accept the return as per Section 87-A of the TNVAT Act. On referring to the said return, it is always open to the respondents give pre-revision notice in the manner known to law and proceed accordingly. The Writ petition stands allowed. No costs. Consequently, connected M.P.is closed. Sd/- Deputy Registrar(Accounts) /TRUE COPY/ Assistant Registrar To 1.The Commercial Tax Officer (Addl.) II, Tuticorin,Tuticorin District. 2.The Commissioner of the Commercial Taxes, Ezhilagam, Chepauk,Chennai 600 005. 3.The Joint Commissioner (CT),Commercial Taxes Buildings, Reserve Line Road,Palayamkottai,Tirunelveli. +1cc to Mr.A.S.Mujibar Rahman, Advocate SR.No.32822 +1cc to The Special Govt.Pleader SR.No.32877 W.P.(MD)No.10780 of 2011 22.09.2011 nbj PA/03.10.2011/2P/6C https://hcservices.ecourts.gov.in/hcservices/