3.3 According to the petitioner, since they are holding license for the distribution of Kerosene under the Public Distribution System, the sale of Kerosene is exempt and not liable to tax. Further, according to them, after the demise of Late Kamalakumar, the partnership firm was reconstituted by S.Ravichandran, S/o Mr.Selvaraj Mudaliar and Ms.Pavithra Kamalakumar, D/o Late Kamalakumar and the business continued till assessment year 2012-13. While the matter stood thus, the respondent had issued notice dated 09.03.2015 on the dissolved firm, which was served on "gunboy", without verifying whether he was authorized under Rule 19 of the Act to receive any notice, proposing to make revision of assessment under Section 27 of the TNVAT Act, on the basis of undisclosed purchases made by the petitioner from BPCL collected from the web-site of the commercial tax department, along with penalty. It is the further case of the petitioner that after detection of the deceit and fraud committed by the erstwhile staff, the return in form J for the entire year disclosing the sales of the II schedule goods were filed on 19.06.2013 and annual revised return in form I-1 was filed on 17.06.2013 even before ignition of revision of assessment or any audit with available records as on the said date.
