9911796707
TMI Blog1997 (8) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... petition was filed challenging the recovery of the amount due from the appellant, in W.P. No. 2150 of 1984 the learned Government Pleader stated that the notice issued on January 27, 1984 in form No. 1 was withdrawn. Recording the said submission, the writ petition was dismissed. Hence it was not open to the respondent again to issue a notice for recovery, on the very basis, when no liberty was reserved for the respondent to take proceedings again for recovery of the amount due towards tax. (2) In the order of assessment originally passed, the assessing authority had specifically stated that the question of waiver would be separately considered. But without considering the question of waiver, the recovery proceedings are initiated under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy of amount cannot be issued or such a notice could not be issued beyond the particular period of limitation. Hence we reject the first contention of the learned counsel for the appellant. 5.. So far as the contentions 2 and 3 are concerned, in our view, they can be dealt with together. It is not the case of the appellant that the representation made for waiver based on G.O. Ms. No. 4 and G.O. Ms. No. 103 were not considered. As can be seen from the orders dated June 25, 1983 relating to assessment years 1970-71 to 1978-79 found on pages 6 to 16 in the typed set of papers filed by the appellant, each one of the orders dated June 25, 1983 shows the tax due from the appellant and the tax eligible for waiver and also the balance. These o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. In the light of the order of the learned single Judge, it is clear that it is open to the appellant to make all submissions as and when notice is issued under section 26 of the Act. The appellant gets support in this regard from the very order of the learned single Judge. In the event such representations are made, the appropriate authorities will consider the same on merits and in accordance with law. In this view, we do not find any merit in the writ appeal. Hence it is dismissed. No costs. Consequently, C.M.P. No. 12188 of 1992 is also dismissed. 8.. The dismissal of the writ appeal does not come in the way of the appellant urging the contentions that are available to him in response to the action that may be taken under section 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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