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2009 (8) TMI 1081 - BOMBAY HIGH COURTPower of Commissioner to review his order - Held that:- Admittedly, in the instant case, there has been non-compliance with the two provisos before the earlier communication of October 1, 2001 was recalled by communication dated May 18, 2005. For the foregoing reasons, this petition can be disposed of by giving the directions that if the communication dated October 1, 2001 was passed after approval of the Commissioner, then the Commissioner has to comply with the procedure under section 52(2A) of the Bombay Sales Tax Act and if the order was not passed by the Commissioner in terms of section 52(2), the question of complying with section 52(2A) of the Bombay Sales Tax Act would not arise. The Commissioner is then to inform the petitioners about the same. Petitioner No. 1 and its members would then be free to take recourse to law for whatever relief they are entitled to.
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