2013 (1) TMI 693

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..... t was made by A.K. GOEL C.J.- This order will dispose of W.P. (C) Nos. 936, 695, 942 and 937 of 2009 as it is stated by learned counsel for the parties that all these petitions involve identical question of validity of suo motu revisional order of assessment. The petitioner in W.P. (C) No. 936 of 2009 challenges notice dated November 28, 2007 under section 82 of the Assam Value Added Tax Ac .....

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..... as issued and record was called for. No reply has been filed. Since no declaration as referred to in the notice for causing exercise of suo motu revisional power was furnished to the petitioner nor annexed to the notice, nor has been produced before this court and thus the petitioner did not have any opportunity to rebut the same, the revisional order based on the basis of alleged declaration w .....

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