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TMI Blog2013 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... or petitioner. Shri P.K.Kaurav, Dy.A.G., for respondents. This order shall decide W.P.No.7872/2012, W.P.No.7920/2012 and W.P.No.7930/2012 arising out of similar set of facts. For the convenience, facts are taken from W.P.No.7872/2012. This petition is directed against an order of block assessment Annexure P-3 dated 12.3.2012 passed by the Deputy Commissioner, Commercial Tax, Division No.2, Jaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition. Learned counsel for petitioner has also cited a judgment of Delhi High Court in Ajit Jain Vs. Union of India and others reported in [(2000) 242 ITR 302 (Delhi)] and submitted that in view of the law laid down by the Delhi High Court, affirmed by the Apex Court in Civil Appeal No.5534/2001, this petition may be entertained. Per contra Shri P.K.Kaurav, learned Dy.A.G., has relied on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inally disposed of. At this stage, learned counsel for petitioner submitted that because of filing of this petition statutory period of filing appeal has expired. This petition was filed within the period of limitation on 16.5.2012 and during the pendency of this petition, the period of filing appeal has expired. It is submitted by Shri Purohit that the time period for filing the appeal may be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority shall entertain the appeal, in accordance with law, without going into the question of limitation, as this matter remained pending before this Court. So far as recovery of dues is concerned, in view of the statement made by Shri P.K. Kaurav, learned Dy.A.G., who has made such a statement after seeking instructions from Shri N.S.Maravi, Additional Commissioner, Commercial Tax, Jabalpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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