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TMI Blog2023 (5) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the Appellant : Mr. Anil Kumar Dugar Mr. Gobinda Dey Mr. Rajarshi Chatterjee For the respondents/State : Mr. Anirban Ray, Ld. G.P. Mr. T. M. Siddique Mr. Debashis Ghosh Mr. Nilotpal Chatterjee Mr. V. Kothari Mr. D. Sahu JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. Since the issues involved in these appeals are common, all these app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 10th November, 2022 and 2nd December, 2022 are liable to be set aside. 3. The fact remains that during the pendency of the writ petitions the entire amount, which was demanded in the three orders passed by the respondents, which were impugned in the writ petitions have been fully recovered, if not more than the amount, which was demanded except penalty and interest. 4. The learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en up for disposal along with these appeals. 7. Considering the peculiar facts situation in the instant case, namely that by way of a third party garnishee order, the entire tax demanded from the appellant have been recovered, we are of the view that the revenue will not be prejudiced if a fresh opportunity of personal hearing is granted to the appellant to put forth his submissions. 8. The subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, Bardhaman Charge shall afford an opportunity of personal hearing to the appellant or his authorised representative and pass fresh orders on merits and in accordance in law. The amount, which have already been recovered by way of garnishee proceedings shall abide by the fresh orders to be passed in terms of the above directions. 10. In the light of the fact that the entire tax demanded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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