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TMI Blog2016 (11) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... d - petition disposed off by way of remand. - W.P. No.13700/2016 - - - Dated:- 14-9-2016 - Rajendra Menon (ACJ) And Anurag Shrivastava, JJ. Pet. Advocate(s) : Abhishek Oswal, Ajit Purohit, Uma Parashar, Vikash Kumar Ahirwar, Ganesh Purohit Resp. Advocate(s) : Advocate General, Samdarshi Tiwari ORDER Heard counsel for the parties. Challenging the order dated 30.1.2016 passed by the Assistant Commissioner, Commercial Tax, Jabalpur in the matter of imposing liability on the petitioner for payment of VAT and entry tax for the period 1.4.2013 to 31.3.2014 by an ex parte order of assessment so also the order dated 8.3.2016 rejecting an application filed by the petitioner under Section 34 of the M.P. V.A.T. Act, this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apart, he argued that against an ex parte order of assessment the remedy of appeal under Section 46 is available and, therefore, the writ Court should not interfere into the matter. That apart, Shri Samdarshi Tiwari took us through the documents available on record demonstrate that prior to 30.1.2016 on six occasions the case was listed before the Assessing Officer and the petitioner and his representative except for taking time did not file relevant documents or account books and, therefore, the Assessing Officer was compelled to proceed in the matter i.e. ex parte. Shri Ganesh Purohit submits that the applicants was willing to produce all the account books and appear before the Assessing Officer on 30.1.2016, but because the reason bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the orders have been passed ex parte and, therefore, interest of justice requires that at lease one opportunity should be granted to the petitioners to submit their account books and other documents to give their say in the matter and then only the assessment should be finalized. Keeping in view the aforesaid, we allow this petition and disposed it of with the following directions :- 1. The impugned order of assessment and the consequential action taken are quashed. 2. The assessment proceedings are restored to its original file and the petitioner is directed to appear before the Assessing Officer alongwith certified copy of this order and the relevant documents and account book on 17.10.2016; and also deposit a sum of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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