2002 (2) TMI 1301

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..... was then felt necessary that the case of the petitioner hinges on whether the notices regarding initia tion of reassessment proceedings were served on the applicant or not. Learned State Representative was requested to inform, after enquiry, whether the respondents can rightly claim that the notices were properly served. Mr. Debanjan Gangopadhay, State Representative, informs us today that the o .....

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..... nt already has been made and that reassessment has also been challenged by filing supplementary affidavit. Subjectmatters of RN94 of 2001, RN95 of 2001 and RN96 of 2001 are same; only difference is that RN94 of 2001 relates to assessment of four quarters ending March, 1991 and RN95 of 2001 relates to assessment of four quarters ending March, 1990 and RN96 of 2001 relates to four quarters ending Ma .....

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..... a fresh assessment in accor dance with the provisions of the Act shall not be made against the dealer. We find that in this case the petitioner has taken the stand that no such show cause notice was served on him. The respondent authorities also failed to show from their record issuance of any such show cause notice from their end. In the affidavitinopposition also, such a statement finds place. .....

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