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TMI Blog2025 (3) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 29 (7) of PV Act were upheld, approval given by Commissioner and notices issued by concerned authority for amending assessment order were held to be in order and without any fault. Reference was thereafter made to Rule 49 of Punjab VAT Rules in regard to amendment of assessment and procedure to be followed therein. In respect to question of grant of opportunity of hearing at the stage of grant of approval, while referring to judgment of Hon'ble the Supreme Court in Assistant Commissioner Assessment-II, Bangalore and others versus Velliappa Textiles Limited and another [2003 (9) TMI 3 - SUPREME COURT], it was held that grant of sanction is a purely administrative act with no opportunity of hearing required to be provided to the affe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the Commissioner is entitled to grant such permission for reassessment without affording opportunity of hearing to the Assessee. 4. Learned Tribunal on considering the facts and circumstances concluded that letter sent by the designated Officer for seeking permission contained all grounds and details which were duly perused by Commissioner, who correctly approved the request for amendment of assessment earlier carried out with there being no requirement of affording an opportunity of hearing to assessee at that stage. Learned Tribunal dismissed the appeals filed by present appellants alongwith six other similar appeals filed by others, while correctly confining itself to the limited question of correctness and validity of order gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that present appeals be allowed, with learned counsel for the respondent seeking dismissal of these appeals. 8. It is to be noted that vide order dated 08.07.2014 in CWP-12839- 2014 and other connected writ petitions, vires of Section 29 (7) of PV Act were upheld, approval given by Commissioner and notices issued by concerned authority for amending assessment order were held to be in order and without any fault. While reproducing Section 29 (7) of PV Act, 2005 it was held as under:- "A plain reading of Section 29 (7) of the PVAT Act shows that the designated officer within a period of three years from the date of assessment is authorised to amend assessment order made under Sub section 2 or 3 of Section 29 of the PVAT Act if he discove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the dealer so that the designated officer, where he is of the opinion that action is required to be taken, seeks approval of the higher officer of the rank of Excise and Taxation Commissioner. The dealer is provided with an opportunity of hearing at the time when the designated officer after getting approval from the Commissioner proceeds to amend the assessment order. Under the circumstances, the provision in question cannot be termed to be unreasonable, unconstitutional and ultra vires." 10. In the given factual matrix, learned Tribunal has correctly proceeded to dismiss the appeals filed by present appellant. In our considered opinion, no question of law is involved for consideration in these appeal. 11. Keeping in view the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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