2018 (11) TMI 1945 - SCH - VAT and Sales Tax

Suo-moto revision - Reopening of assessment - reopening of assessment on the ground of short levy of Tax on Aluminium Composite Panel, which was liable to be taxed under residuary entry @ 12.5% - it was held by HC GOLDIE GLASS INDUSTRIES VERSUS STATE OF M.P. AND OTHERS 2017 (8) TMI 1451 - MADHYA PRADESH HIGH COURT that the order passed by the Dy. Commissioner of Commercial Tax (Appeal) is final and is not amenable to suo-motu revisional powers conferred by Section 47 of the Act. HELD THAT - Sole respondent has not filed counter affidavit, despite last opportunity having been granted. Further opportunity is declined. Registry to process the matters for listing before the Hon'ble Court after completion of period of four weeks whether counter affidavit is filed or not as further opportunity stands declined.

Summary

The Supreme Court of India granted the sole respondent in SLP(C) No. 16541/2018 a last opportunity to file a counter affidavit within four weeks. The sole respondent in SLP(C) No. 16542/2018 did not file the counter affidavit despite the last opportunity given, so further opportunity was declined. The matters will be listed before the Hon'ble Court after four weeks, regardless of whether the counter affidavit is filed or not.