1994 (12) TMI 305

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..... f sale and purchase of grains, oil-seeds, pulses, kirana and bardana as also tax-free commodity like garlic. The petitioner submitted the returns within the time and paid the required tax on the basis of the returns in compliance with the provisions of the Act. The respondents assessed the petitioner for the period November 1, 1978 to October 20, 1979. The assessing authority increased the gross t .....

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..... at respondent No. 1 (State of M.P.) erred in rejecting the representation by order (annexure P11) without affording any opportunity of hearing to the petitioner. The learned counsel has placed reliance on [1984] 56 STC 107 (MP) (Ramchandra Jagannath Co. v. State of Madhya Pradesh) in support of his contention that the application filed under section 39(6) of the aforesaid Act was not liable to b .....

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..... y of hearing to that party. 9.. Applying the aforesaid principles of law I am satisfied that the order annexure P11 cannot be sustained in law. 10.. In the circumstances, I dispose of this petition with directions as under: (a) The order dated February 22, 1986 (annexure P11) passed by respondent No. 1 is hereby quashed. (b) Sequel to this, the application (annexure P10) is brought back to .....

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