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TMI Blog2016 (1) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ority shall decide the same within a period of six weeks from the date of receipt of the objection/reply in accordance with law after affording an opportunity of hearing to the petitioner(s) and by passing a speaking order before proceeding further in the matter. - Petition disposed of. - CWP No. 18001 of 2015 - - - Dated:- 22-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Mr. M.P. Devnath, Adv. with Mr. Amar Pratap Singh, Adv., Mr. Amrinder Singh, Adv. and Mr. Abhishek Sharma, Adv For the Respondent : Ms. Mamta Singla Talwar, DAG, Haryana JUDGMENT Ajay Kumar Mittal, J. 1. This order shall dispose of a bunch of 6 petitions bearing CWP Nos. 16215, 16229, 16248, 16252, 16323 and 18001 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 34 of the Haryana Value Added Tax Act, 2003 (in short the Act ) for the period 2010-11. The assessment order was passed on 28.3.2014 (Annexure P-2) under Section 15(3) of the Act. A circular dated 7.5.2013 was issued by the Excise and Taxation Commissioner, Haryana, to the effect that the developers entering into agreements for sale of constructed apartments or flats prior to or during construction are chargeable to VAT. Further, it was provided therein that where a builder has opted to pay VAT under the composition/lumpsum tax scheme, the total consideration on which the builder is liable to tax would not include the amount received from the customers towards transfer of undivided share in land. Thereafter, another circular dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised in the writ petitions. In case any objection/reply is filed by the petitioner(s) within a period of two weeks from the date of receipt of the certified copy of the order, the revisional authority shall decide the same within a period of six weeks from the date of receipt of the objection/reply in accordance with law after affording an opportunity of hearing to the petitioner(s) and by passing a speaking order before proceeding further in the matter. 8. The writ petitions stand disposed of accordingly. 9. It is, however, made clear that in case the petitioner(s) has any grievance after the order is passed by revisional authority, it shall be open to the petitioner(s) to take recourse to the remedies as may be available to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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