9911796707
TMI Blog1998 (7) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... 997(R), has been filed by the petitioner challenging the order of review dated July 25, 1997 reviewing the assessment order dated September 29, 1995 for the assessment year 1994-95 and the notice of demand issued pursuant thereto. The notice to review is not being challenged in this case, because according to the petitioner no such notice was issued before reviewing the assessment order. 2. The learned counsel for the petitioner has raised several contentions in support of the writ petitions, but it is not necessary to mention all of them in this judgment because we propose to allow the writ petitions only on the following three submissions raised by him; (i) the impugned notice to review is vague lacking relevant particulars/informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, necessary on account of a mistake which is apparent from the record: Provided that no such review, if it has the effect of enhancing the tax or penalty or both, or of reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has given the dealer, or the person concerned a reasonable opportunity of being heard. 6.. Rule 32 of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as the Rules ) being relevant in this connection is also reproduced below: 32. Review.-(1) When any authority appointed under section 9 reviews under section 47 any order passed under the Act it shall record reasons for doing so. (2) Save with the previous sanction of the Commissioner or an authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion/points/particulars with respect to which the assessee can file his reply, very purpose of the notice is frustrated. Such a notice is liable to be declared bad on the ground of vagueness and on the basis of such a notice it is not open to the authority to initiate any proceedings to correct/review the order. In the instant case, as mentioned before, the notice does not contain any material information/particulars/points on the basis of which the assessee could submit its explanation. 9.. The notice contains the vague allegations about underlevying and of wrong calculation of tax. The impugned order of review dated July 25, 1997 mentions that the aforementioned notice was issued to the petitioner on account of the audit objection again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the cement and bags were, thereafter, assessed at the different rates. When this very question was finally determined in the original assessment proceedings, it is too much to expect from the assessee that he could visualise/speculate the reason/ground on account of which the notice has been issued. The first submission of the learned counsel for the petitioner has to be accepted. 13.. The second submission of the learned counsel for the petitioner also deserves acceptance. The assessment orders were passed on November 1, 1991, April 28, 1993, November 26, 1993 and November 4, 1993 for the assessment years 1990-91, 1991-92, 1992-93 and 1993-94. The notice to review is dated July 23, 1997 and the petitioner was required to explain an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n/ representation 15.. The third submission of the learned counsel for the petitioner is also liable to be accepted. The case of the petitioner is that the assessment order dated September 29, 1995 for the assessment year 1994-95 was reviewed and a fresh order of reassessment was passed without giving any notice to it. This fact has been stated by the petitioner in paragraph 16 of his writ petition, which has not been denied by the respondents in their counter-affidavit. Here there is a complete absence of notice before order of review/rectification of the assessment order was passed. The order, therefore, cannot be sustained being illegal and without jurisdiction. 16.. The writ petitions are allowed. The impugned notice dated July 23, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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