2007 (12) TMI 487 - HC - VAT and Sales Tax

Summary

Issues involved:
The judgment involves the issue of proper service of legal notice and the authority responsible for deciding the claim made by the petitioner.

Proper Service of Legal Notice:
The legal notice dated 9.1.2007 was sent to specific authorities, with only a copy sent to the Excise and Taxation Officer. Consequently, no direction could be issued to the Excise and Taxation Officer on 10.5.2007. The Managing Directors of relevant corporations rejected the claim, stating that the matter falls under the jurisdiction of the Excise and Taxation Officer. The court directed the Excise and Taxation Officer to decide on the claim after a personal hearing, allowing the petitioner to appeal under the Haryana Value Added Tax Act, 2003. The observations made by the Managing Directors and Director in their respective orders were not to be considered by the Excise and Taxation Officer.

Authority Responsible for Deciding the Claim:
The judgment directed respondent No.5, the Excise and Taxation Officer, to decide on the claim made by the petitioner after a personal hearing. The petitioner was granted the right to challenge the decision in appeal as per the provisions of the Haryana Value Added Tax Act, 2003. The court clarified that the observations made by other authorities in their orders should not influence the decision of the Excise and Taxation Officer.