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2000 (8) TMI 1094

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..... wyer appearing on behalf of the Deputy Commissioner, submits that she does not want to file affidavitin-opposition as the records made available before me are sufficient to take up this matter finally. So I do. I have gone through the impugned order which is sought to be challenged. The impugned order seeks to reopen the assessment of the petitioner's case. Bereft of two other points, I am of .....

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..... the date of such assessment, reopen in the prescribed manner the assessment for such period and, after giving such dealer a reasonable opportunity of being heard, make fresh assessment under sub-section (1) of section 11 for such period to the best of his judgment. 3.. I have gone through the impugned order and I do not find, to my utter surprise, that any of such conditions having been fulfil .....

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..... because of the order passed herein giving liberty to proceed afresh. 6.. The other points are kept open. The petitioner shall be heard in accordance with law. Therefore I set aside the notice for reassessment. 7.. There will be no order as to costs. 8.. Allegations contained in the petition are not admitted by any of the defendants. 9.. The Registrar is directed to do the needful as it .....

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