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TMI Blog2010 (11) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... rs instead of discharging the duties under the VAT Act in aid of the State would be acting detrimental to the interest of the State and its revenue. As the impugned orders are bereft of objectivity and adequate reasons and it is not possible for this court which factors weighed with the assessing officer, we set aside the impugned orders in these writ petitions and remit the matters to the Assistant Commissioner for passing appropriate orders afresh keeping in view the principles hereinabove - Writ Petition Nos. 625,626 of 2010 - - - Dated:- 26-11-2010 - RAO V.V.S. AND RAMESH RANGANATHAN, JJ. ORDER:- The order of the court was made by V.V.S. RAO J. M/s. Pest Control (India) Pvt. Ltd., an incorporated entity having head off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 30.8.2010 Rs. 45,26,737 3. 28892 of 2010 2008-09 30.8.2010 Rs. 55,97,198 4. 28910 of 2010 2009-10 (up to November 2009) 30.8.2010 Rs. 38,28,473 During the preliminary hearing on November 22, 2010, we were very concerned about the way the assessing officer under the VAT Act considered the matters while exercising quasi-judicial functions. The law laid down by the Supreme Court as well as this court with regard to the approach to be bestowed by the assessing officers while assessing the sales tax or VAT were followed more in breach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven a go by, Constitutional remedy of judicial review is rendered futile. The officers cannot expect the court to interfere in the matter and remand the matter for fresh consideration. It would be very prejudicial in the interest of Revenue to allow such orders to be passed by officers whatever their rank be. We are informed that there is also a staff training institute attached to the Commissionerate. Is it discharging its functions properly? Special drive is required to train officers in passing quasi-judicial orders keeping in view various principles laid down by the Supreme Court and this court or at least the principles adumbrated in Order XX of Code of Civil Procedure, 1908. We do hope that better sense would prevail in the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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