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TMI Blog2017 (1) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ders in accordance with the directions issued by the appellate authority. This position cannot be controverted by the learned Additional Government Pleader appearing for the respondents also. Therefore, this Court is of the view that the impugned orders shall not stand in the legal scrutiny as if an authority is directed to do a particular thing in a particular manner, the same has to be done only in that manner not otherwise - though a categorical direction was given by the appellate authority, the same has not been followed by the Assessing Authority and, therefore, the impugned orders followed by the non- consideration on the part of the first respondent would not stand in the legal scrutiny and, therefore, this Court has no hesitation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le and other records revealed that the assessing authority ought to have verified all the purchases as to whether the value of C form declaration issued to the appellants/seller correctly tallied with that of the counterfoil available with the purchasers who has paid tax on his final product's sale value on the value of goods sold by the appellants. Similarly, the C forms which were filed by the appellants before the assessing authority were obtained from the registered dealers and they were bear the seal of the concerned assessing authority. While the fact was so, the assessing authority has not taken any steps for verification of the issue register of the Revenue. But, he has simply stating that it is not necessary and there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Writ Petition in W.P.(MD)No.1016 of 2010 for the assessment year 1995-1996. Similarly, other two petitioners have filed similar Writ Petitions for the said two assessment years respectively with the similar prayer, where also similar orders were passed by the Assessing Authority without conducting the assessment, as directed by the second respondent-appellate authority as stated above. 5. Mr.A.S.Mujibur Rahman, learned counsel appearing for the petitioners would contend that the appellate authority, viz., the second respondent, after having considered various issues raised in the appeals filed by the petitioners, has, in fact, framed number of questions to be answered and after having considered each of the question framed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the said cases and also after having considered the earlier judgment of this Court made in W.P.(MD)Nos.809 to 816 of 2006, dated 12.07.2007, was pleased to allow the said batch of Writ Petitions. In view of the said decision of this Court, where a number of Writ Petitions have been allowed, these Writ Petitions with the similar facts and circumstances also covered by the said decision of this Court. Therefore, the learned counsel for the petitioners would contend that similar orders can be passed in these batch of cases also and he wants these Writ Petitions to be allowed. 7. Per contra, the learned Additional Government Pleader appearing for the first and second respondents would contend that no doubt there was a direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has not followed the mandatory directions issued by the appellate authority and, therefore, once the matter is remanded back for re-consideration or re- assessment, certainly, the Assessing Authority now would be ready and willing to make re-assessment strictly in accordance with the directions issued by the appellate authority in the order referred to above. 8. This Court had considered the rival submissions made by the learned respective counsel appearing for the parties and also the judgments referred to by them. 9. As rightly contended by the learned counsel appearing for the petitioners, re-assessment has not been done by the first respondent before passing the impugned orders in accordance with the directions issued by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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