9911796707
TMI Blog2013 (5) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... till the appeal is decided, further proceedings in continuation to show cause notice may be stayed. Held that - We dispose of this petition in terms of the directions issued by the Division Bench in Court in M/s Vijay Tank & Vessels Private Limited Vs. The Divisional Deputy Commissioner of Commercial Tax, Sagar & others. The aforesaid directions shall be applicable in the present case mutatis mut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other writ or order or direction which the Hon'ble Court deems fit and proper in the facts and circumstances of the case. The petitioner has challenged show cause notice Annexure P-6 dated 11.7.2012 issued for imposition of penalty because of some observations made in the assessment order. It is submitted by the learned counsel for petitioner that against the assessment order an appeal prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt the matter may be disposed of finally. Considering the fact that the assessment order imposing entry tax is under challenge before the respondent no.4 and till the decision by the respondent no.4 penalty proceedings deserves to be kept in abeyance. In M/s Vijay Tank Vessels Private Ltd. (supra) the Division Bench of this Court held thus :- Though the present writ petition has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d till the said appeal is disposed of, the assessing officer shall not proceed for imposition of penalty against the appellant. We may hasten to add, we have not expressed any opinion on the merits of the case. The writ petition is accordingly disposed of. There shall be no order as to costs. Considering the fact that the identical controversy has been decided in M/s Vijay Tank Vessels Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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