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TMI Blog2016 (9) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner filed W.P. (C).No.3579 of 2016 impugning the aforementioned order of the authority for clarification, the respondents in the said writ petition did not have a case that the assessment orders, stated to have been passed by the assessing authority, had been communicated to the writ petitioner before the date of the judgment in W.P.(C). No.35373 of 2015. As a matter of fact, it was under those circumstances that the judgment in W.P.(C).No.3579 of 2016 was passed quashing the assessment orders, and the order passed by the authority for clarification, and directing the latter to pass a fresh order on the application for clarification preferred by the petitioner in the writ petition on merits, and a further direction to the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction to the authority for clarification constituted under the KVAT Act, to consider and pass orders on an application for clarification that had been filed by the petitioner, before the assessing authority considered the assessments of the petitioner pursuant to the pre-assessment notices that had been issued. On finding that an adjudication of the matter by the assessing authority would be a futile exercise especially when the application for clarification was pending before the authority for clarification, this Court disposed W.P.(C).No.35373 of 2015 by directing the authority for clarification to consider and pass orders on the clarification petition within a period of two months from the date of receipt of a copy of the judgment, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follow the order passed by the authority for clarification under the KVAT Act, and the said object had not materialised through the passing of the assessment orders by the assessing authority and the impugned order of the authority for clarification, both the assessment orders, as well as the impugned order passed by the authority for clarification, were quashed and the authority for clarification was directed to pass a fresh order on the application for clarification submitted by the petitioner after affording the petitioner an opportunity of hearing. The said authority was directed to pass fresh orders within one month from the date of receipt of a copy of the judgment and it was made clear that the assessing authority would pass fresh or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the application of the writ petitioner on merits on account of the orders already passed by the assessing authority, needed to be reviewed taking into account the fact that the writ petitioner had obtained the judgment in W.P.(C).No.35373 of 2015 by suppressing facts before this Court. 4. When R.P.No.129 of 2016 came up for hearing before this Court, a query was put to the learned Government Pleader as to why, if the facts stated in the review petition were correct, a review petition was not filed earlier seeking a review of the judgment of this Court in W.P.(C).No.35373 of 2015 where the direction was given to the authority for clarification to pass an order on the clarification petition, and a separate direction given to the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e review petitioners that the assessment orders dated 18.11.2015 had already been served on the writ petitioner before the date of the judgment of this Court in W.P.(C).No.35373 of 2015 (23.11.2015), then the remedy of the review petitioner lay in filing a review petition against the judgment dated 23.11.2015 in W.P. (C).No.35373 of 2015, before any consequential action was taken in accordance with the directions in the said judgment by the authority for clarification. What happened in the instant cases, however, is that pursuant to the judgment of this Court dated 23.11.2015, the authority for clarification proceeded to take note of the assessment orders passed by the assessing authority and pass an order stating that, in view of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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