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2014 (7) TMI 1236 - HC - VAT and Sales TaxNatural justice - validity of assessment order - It is the grievance of the petitioner that the orders of assessment have been made ex parte inasmuch as the petitioner was not given adequate notice or time to represent its case - Held that - we are convinced that the orders of assessment have been made in hot hurry without granting proper opportunity to the writ petitioner - The orders of assessment will be made afresh after giving opportunity to the petitioner to present its case - petition allowed by way of remand.
Issues:
Challenge to assessment orders under Bihar Tax on Entry of Goods into Local Areas Act, 1993 for years 2008-09 to 2011-12. Allegation of ex parte assessment due to lack of notice and opportunity to represent. Analysis: The High Court of Patna, comprising R. M. Doshit (CJ) and Ashwani Kumar Singh, JJ., heard a group of Writ Petitions filed under Article 226 of the Constitution by M/s Indian Oil Corporation Limited challenging assessment orders for the years 2008-09 to 2011-12 under the Bihar Tax on Entry of Goods into Local Areas Act, 1993. The petitioner contended that the assessment orders were made ex parte as they were not provided with adequate notice or time to present their case. Upon reviewing the records, the Court found merit in the petitioner's grievance, noting that the assessment orders were hastily made without granting proper opportunity to the petitioner. During the proceedings, the Principal Additional Advocate General representing the respondents, Mr. Lalit Kishore, acknowledged the lack of opportunity given to the petitioner and agreed that the assessment orders would be reconsidered afresh after providing the petitioner with a proper opportunity to be heard. The petitioner's counsel, Mr. S. D. Sanjay, assured the court that upon receiving the notice of hearing, the petitioner's representative would attend before the concerned authority with all necessary records and make submissions without requesting additional time. Consequently, the High Court allowed the Writ Petitions, quashing and setting aside the impugned assessment orders made by the Commercial Taxes Officer, Special Circle, Patna for the assessment years 2008-09, 2009-10, 2010-11, and 2011-12. The Court directed that the assessment orders be remade after affording the petitioner a fair opportunity to present its case. Additionally, the interim stay was lifted as a result of the judgment.
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