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2014 (4) TMI 691

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..... t is not stated anywhere in the appeal memorandum filed before the second respondent as well - This Court finds that the condition imposed by the appellate authority while granting interim stay, is not liable to be treated as arbitrary or illegal in any manner - However, it is made clear that, if any amount has been satisfied by the petitioner, pursuant to Ext.P3, i.e., after passing the assessme .....

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..... efit of interim stay during pendency of the appeals preferred against the impugned assessment orders. 2. The sequence of events narrated in the writ petition shows that, the assessment was finalized in respect of the different assessment years 2010-11 to 2012-13 as per Exts. P1 to P3. The petitioner has approached the appellate authority by way of Exts. P5 to P7 appeals along with petitions for .....

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..... earned Government Pleader appearing for the respondents disputes the said version, stating that the amounts paid by the petitioner have been given credit to and the balance alone is reckoned for fixing the extent of liability to be satisfied by the petitioner. 5. After hearing both the sides, this Court finds that, the petitioner had not submitted any objection, on serving the pre- assessment n .....

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..... l were communicated to the dealer vide this office read as 1st above. Though the notice was accepted by the dealer. But he did not respond to the notice. Therefore it is presumed that he has no objection against the proposal. In the circumstances the assessment for 2010-11 is completed as already proposed as under: 6. The petitioner contends that, it was only because of the 'reasons beyon .....

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..... 4. With the above observations, interference is declined and the writ petition is dismissed, however, granting a further period of 'two weeks' so as to comply with the requirements of the above interim orders. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps. - - TaxTMI - TMITax - CST, VAT & .....

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