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TMI Blog2010 (6) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... statute has been followed. Thus in view of non-compliance of the principles of natural justice and for not conducting proper enquiry in accordance with law and not deciding the matter strictly in accordance with the material on record, we are of the considered view that such orders cannot be sustained and are liable to be quashed. Taking all these relevant factors into consideration, it would suffice for this court to remand the matter before the original authority, i.e., before the assessing officer to decide the matter afresh, strictly in compliance with the provisions of the Act and Rules. - 143 of 2009 - - - Dated:- 7-6-2010 - PATIL N.K. AND NAGARATHNA B.V., JJ. The judgment of the court was delivered by N.K. PATIL J. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cent. plus cess of 15 per cent. on the amount of tax and additional tax at the rate of one per cent. on the turnover totalling to Rs. 2,19,269 in the said assessment order. But without considering the notification dated March 31, 2006, which provides for completion of deemed assessments of dealers on the basis of the turnover and taxes payable as declared by such dealers in their annual return subject to the conditions stated therein, the authority has proceeded to extend the benefits entitled as provided under the Act, without considering his application. The said order has been proceeded without giving sufficient opportunity to substantiate the case and without complying with the principles of natural justice. Thereafter, the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of assessment was restored. Being aggrieved by the order impugned passed by the revisional authority vide annexure A dated September 15, 2009 the appellant herein felt necessitated to present this appeal seeking restoration of the order passed by the first appellate authority dated December 15, 2007. We have heard the learned counsel appearing for the appellant and the learned Government Pleader appearing for respondent No. 1. After analysing the material on record made available by the learned Government Pleader and after perusal of the order passed by the revisional authority dated September 15, 2009 and the order passed by the first appellate authority, what emerges is that, all the authorities have failed to proceed in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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