2009 (7) TMI 1284 - HC - VAT and Sales Tax

Service of notice - Section 11(2) of the Punjab General Sales Tax Act 1948 - Held that - remedy of appeal has been provided under Section 20(1) of the Act against the assessment order - the petitioner is relegated to the remedy of appeal. The petitioner may file an application for condonation of delay in filing the appeal by citing the reason of pendency of this petition - petition disposed off.

Summary

The High Court of Punjab and Haryana quashed the assessment order dated 29.12.2004 for the assessment year 1994-95. The petitioner disputed the issuance of notice on 23.7.1995 under Section 11(2) of the Punjab General Sales Tax Act, 1948. The Court directed the petitioner to avail the remedy of appeal provided under Section 20(1) of the Act since the fact in question was disputed. The petitioner was advised to file an application for condonation of delay in filing the appeal, citing the pendency of the petition.