2014 (10) TMI 923

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..... thout referring to order dated 23.11.2009, in my view, is patently illegal - petition allowed - decided in favor of petitioner. - WRIT TAX No. - 624 of 2013 - - - Dated:- 27-10-2014 - Hon'ble Sudhir Agarwal,J. Counsel for Petitioner :- Manu Saxena JUDGEMENT Hon'ble Sudhir Agarwal,J. 1. Order dated 28.4.2014 having been recalled vide order of date passed on Recall Appl .....

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..... 5. Learned counsel for petitioner submitted that in her objection she requested that the survey conducted in respect to viewers was ex parte i.e. without any notice to petitioner and therefore was not reliable. Pursuant thereto, Assistant Entertainment Tax Commissioner, Meerut sent a letter dated 23.11.2009 informing petitioner that in reference to her objection dated 26.9.2009, a fresh survey .....

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..... itioner was accepted and a letter was issued informing her that a fresh survey will be conducted on 25.11.2009, then passing a fresh order without conducting any such survey or without referring to order dated 23.11.2009, in my view, is patently illegal. 7. In the result, the writ petition is allowed. Impugned orders dated 16.1.2010 and 25.4.2013 are hereby quashed. 8. However, this order sh .....

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