9911796707
TMI Blog2010 (7) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... in the facts and circumstances of case as revealed by the record. - Writ Petition Nos. 3597,3598 of 2010 - - - Dated:- 27-7-2010 - SHANTANU KEMKAR AND SETH S.K., JJ. ORDER:- The order of the court was made by S.K. SETH J. This order shall also govern disposal of Writ Petition No. 3598 of 2010. The only difference between them is the period of assessment otherwise the controversy involved in both of them is identical. For the sake of convenience, facts are noted from W. P. No. 3597 of 2010. The petitioner is a registered dealer engaged in business of manufacture and sale of fast moving consumer goods such as Boroplus antiseptic cream, Boroplus prickly heat powder, Navratan oil, etc. The petitioner has its sales depot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitions. We have heard learned counsel for the petitioner. Considering the seriousness of allegation levelled in the writ petitions, we considered it necessary to summon the original record in sealed envelope through Registrar of the M.P. Commercial Tax Appellate Board, Bhopal. Records were duly produced in sealed condition before us on July 8, 2010. We have carefully and minutely gone through the records. We refrain from offering any comment on the question of rate of tax since the matter is now pending before the Full Bench. The question that falls for our consideration is whether any illegality was committed in referring the matter to the Full Bench? Order XX of the Code of Civil Procedure deals with the judgment and de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Ram Das AIR 1938 PC 292, it was held as under: In our opinion, a judgment . . . is the final decision of the court intimated to the parties and to the world at large by formal pronouncement or delivery in open court. (See paragraph ten at page 196). The general principle underlying and relating to pronouncement and/or delivery of judgment in civil or criminal case, in our considered opinion, is equally applicable to the passing of an order by the Board or the authority under the Act determining assessment or appeal against levy of tax/ penalty. If the order passed under the Act is not delivered with notice to parties or their pleaders and the copy thereof is not communicated, could it be said to be an order in the eyes of law? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing of final arguments otherwise he could transfer the appeal to other Bench or Full Bench in terms of sub-rule (8) of rule 4 of the 1995 Rules. There was nothing wrong in the course of action adopted in the facts and circumstances of case as revealed by the record. Thus, we find no force in the submissions of learned counsel for the petitioner. As pointed out above, mere passing of an order alone was not sufficient until it was pronounced or delivered in terms of law laid down by their Lordships of the Supreme Court in Surendra Singh s case AIR 1954 SC 194. In view of the foregoing discussion, we find no merit and substance in the writ petition, hence it fails. Let a copy of this order be retained in the record of Writ Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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