TMI Blog2014 (2) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 of M.P. Commercial Tax Act. The question as to whether the assessment has been done properly, whether proper opportunity of hearing has been granted to the petitioner, whether relevant documents are supplied or not are all questions which can be dealt with by the competent Appellate Board. On such consideration, indulgence of this Court exercising extraordinary jurisdiction in this petition under article 226 of the Constitution is not called for. In a matter pertaining to assessment of tax, when the assessment order is based on scrutiny of account books, ledge, vouchers and other materials, the assessment being based on certain factual aspects of the matter, such questions can be more appropriately dealt with by the statutory Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation from the Central Excise Department a show-cause notice was issued to the petitioner in the matter of assessment under the M.P. Commercial Tax Act, 1984. It was indicated that certain proposal was made for making assessment or re-assessment and certain notices were issued for reopening assessment ordered in the previous year. Be that as it may be, after the show-cause notice issued, the petitioner submitted an application and sought for various documents and details and when nothing was done all these writ petitions were filed challenging the show-cause notice issued by the Commercial Tax Department and proposed action to be taken for reopening assessment for various years. It was also said that a preliminary objection raised with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. Placing reliance on a judgment rendered by the Supreme Court in various cases to say that when the action is illegal and in violation of the principle of natural justice a writ petition is maintainable, learned counsel argued that as an arbitrary and illegal decision has been taken the matter be interfered with in these proceedings. Shri Rahul Jain, learned Dy. Advocate General submits that petitioner has to challenge the assessment order in accordance to requirement of law and therefore, indulgence be not made in these proceedings. Having heard learned counsel for the parties and on considering the rival contentions we are of the considered view that matter pertains to recovery of commercial tax. The assessment officer has co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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