Section 64(4) of TNVAT Act not allow Commissioner to delegate power to lower authority to pass order

V.V.V. & Sons Edible Oils Ltd Vs Joint Commissioner (CT) (Madras High Court)

Madras High Court held that it is clear that section 64(4) of the TNVAT Act doesn’t empower the Commissioner to delegate the power to pass order to any lower authority.

Facts-

The petitioner challenged the impugned proceedings of the first respondent, dated 16.09.2013, whereby, the Joint Commissioner (CT), Tirunelveli Division, has passed an order to the effect that the petitioner must prepare themselves for a proposed VAT audit and to co-operate with the audit officers by producing the monthly returns, books of accounts, stock statements, etc., for the period from 2008-2009 to 2013-2014.

The learned Single Judge, after referring to Section 64 (4) of the TNVAT Act, came to a conclusion that the first respondent namely, the Joint Commissioner (CT), Tirunelveli Division, did not have the approval on the authority given by the Commissioner to issue the impugned proceedings. Hence, while allowing the writ petition, the Commissioner was directed to delegate the power in terms of Section 64(4) of the TNVAT Act.

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