2009 (8) TMI 1219 - HC - VAT and Sales Tax

Summary

Issues Involved:
Multiple writ petitions filed for quashing reassessment orders passed by the assessing authority for different assessment years u/s 21 of the Act without affording proper opportunity of hearing to the petitioners.

Judgment Details:

Writ Petition No. 1319(Tax)/07:
- Petitioner, a commission agent, engaged in purchase and sale of paddy on commission basis for Ex U.P. Principals.
- Assessment order passed for 2002-03, petitioner filed appeal, which was partially allowed.
- Notices issued for reassessment, petitioner objected, but reassessment orders passed ex parte without proper opportunity of hearing.
- Court found the short notice period given to contest the proceeding inadequate and without jurisdiction.
- Assessing authority's conduct lacked fairness and adherence to principles of natural justice.
- Reassessment orders quashed, directing fresh orders to be passed within three months after affording proper hearing.

Connected Writ Petitions:
- Similar facts and issues in connected writ petitions.
- Assessing authority failed to provide adequate opportunity of hearing before passing reassessment orders.
- Orders passed under section 21 of the Act found to be procedurally flawed and set aside.
- Orders granting permission for reassessment sustained, fresh orders to be passed after proper hearing within three months.

Conclusion:
- Writ petitions allowed in part, quashing reassessment orders due to lack of proper opportunity of hearing.
- Court refrained from expressing opinion on the merits, leaving it to the concerned authority to pass appropriate orders in accordance with the law.