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TMI Blog2003 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners and the same is in possession of the respondents. His further submission was that though the assessing officer had made the assessment ex parte, but have failed to supply the copies of all the material documents which have been relied on against the petitioners preventing them to take their defence before the assessing officer and thereby the petitioners have not been afforded the opportunity of being heard. Therefore, all the orders passed by the assessing officer which are under challenge in this petition are contrary to the procedure laid down under the Act and Rules and are contrary to the principles of natural justice. He further vehemently submitted that the respondents have even failed to personally serve the copies of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessment orders (annexures-"P/19" to "P/34"). 4.. In reply Shri Vivek Sharan, learned Deputy Government Advocate and the officers from the department present before this Court vehemently submitted that the petitioners are facing serious charges of committing theft. Their further submission was that during the course of the assessment the petitioners were allowed to inspect the documents and the assessment orders (annexures-"P/19" to "P/34") have been passed after providing full opportunity of hearing to the petitioners. They further submitted that the petitioners tried to delay the assessment proceedings and not co-operated fully with the department. They further submitted that in the earlier writ petition this Court while passi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o supply copies of all the material documents to the petitioners. 6.. Having heard learned counsel for the parties, on perusal of the order dated March 24, 2003 passed in Writ Petition No. 343 of 2003 and the assessment orders dated February 28, 2003 (annexure-"P/19" to "P/34"), after considering the arguments of the learned counsel for the parties and looking to the fact that the directions given by this Court by order dated March 24, 2003 in earlier writ petition which are still in operation, it would be in the interest of justice and rather become necessary to set aside the impugned orders dated February 28, 2003 (annexures"P/19" to "P/34") with direction to the assessing officer to make fresh assessment in the cases after furnishing c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners shall submit Reported in [2003] 132 STC 461 (MP) [Speed Automobiles Ltd. v. Assistant Commissioner of Commercial Taxes].-Ed. their reply of the show cause notice to the assessing officer within 15 days and thereafter the assessing officer shall complete the assessment proceedings and for that the assessing officer shall follow the due procedure laid down under the Commercial Tax Act and Rules for holding enquiry and shall pass reasoned orders after affording an opportunity of being heard to the petitioner in conformity with law. It is expected that the petitioners shall fully co-operate in the assessment proceedings and the concerned officer shall also conduct the assessment proceedings independently and unbiasedly as has been direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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