2000 (8) TMI 1094 - HC - VAT and Sales Tax

Summary

The Calcutta High Court set aside an impugned order to reopen assessment as conditions were not fulfilled. The Deputy Commissioner was directed to proceed afresh, with a hearing not earlier than fifteen days. The notice for reassessment was also set aside, and there was no order as to costs. The allegations in the petition were not admitted by the defendants. The Registrar was directed to take necessary actions.