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TMI Blog2013 (6) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... - W.P.(C) 7259/2012 - - - Dated:- 31-1-2013 - Badar Durrez Ahmed And R. V. Easwar,JJ. For the Petitioner : Mr Rajesh Mahna with Mr.Ruchir Bhatia For the Respondents : Mr Vineet Bhatia JUDGMENT Badar Durrez Ahmed, J (Oral) CM 18700/2012 Exemption is allowed subject to all just exceptions. The application is disposed of. CM 689/2013 This is an application for amendment of the writ petition as mentioned in the previous order. The learned counsel for the respondent has no objection to the amendments being carried out. Consequently, this application is allowed. The amended writ petition, which is annexed along with this application, is taken on record. This application is disposed of. WP(C) 7259/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded Tax Officer to conduct such an inquiry on production of documents before him after affording an opportunity of hearing to the petitioner. The amount of ₹ 4 lakhs which had been deposited with the Registrar General of this Court was directed to be transferred to the Value Added Tax Authority. It was also directed that the competent authority should complete the aforesaid exercise within two weeks from the date of receipt of the order passed on that day. 4. The Value Added Tax Officer passed the order on 8.11.2011 which was challenged by the petitioner in another writ petition being W.P.(C) No.8929/2011. That writ petition was also disposed of by an order dated 23.12.2011 with the following directions:- 10. Having heard learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011. On 24.8.2012, the petitioner sent a notice/letter to the Objection Hearing Authority to dispose of the objections. The said notice purported to be one under Section 74(8) of the said Act. The said notice reads as under:- Date: 24/08/2012 Commissioner of Trade Taxes Bikrikar Bhawan, IP Estate New Delhi Reg.: Aar Tee Transport Company (P) Ltd, 5810/8, Block No.4, 3rd Floor, Dev Nagar, Karol Bagh, New Delhi-110005. Sub.: Disposal of objection filed by the appellants u/s 74 (8) of DVAT Act. Sir, The above named appellant had filed objection on 30/12/2011 and the same were listed before Sh.Ajay Kumar Gupta, Addl. Commissioner for hearing. The proceedings were taken up by Mr.Ajay Kumar Gupta on various dates w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the paper book. In response to this notice dated 31.08.2012, the petitioner sent a further objection dated 19.09.2012 wherein he has specifically indicated that since the earlier objections had not been disposed of within 15 days of the notice dated 24.08.2012, in view of the provisions of Section 74(9) of the said Act, the objections have to be deemed to have been accepted and therefore, there was no question of further hearing in the matter. 7. Thereafter, the petitioner filed the present writ petition which came up for hearing on 21.11.2012. On that date, notice was issued to the respondents and was accepted by the learned counsel for the respondents. This Court directed that on the next date of hearing, the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alone, we feel that the impugned order is liable to be set aside. It is ordered accordingly. 10. The matter is remitted to the Objection Hearing Authority for consideration of the issues raised by the petitioner particularly with regard to the notice dated 24.08.2012 and the subsequent objection dated 19.09.2012. It would also be open to the Objection Hearing Authority to examine the entire matter on merits. The necessary documents have already been filed by the petitioner and are on the record of the Objection Hearing Authority. We direct that the Objection Hearing Authority shall dispose of the matter within three weeks from today after giving an opportunity of hearing to the petitioner. For this purpose, the petitioner and/or its repr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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