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2009 (11) TMI 857 - HC - VAT and Sales TaxWhether exhibit P9 assessment is unsustainable in view of the fact that it is issued totally in violation of the provisions contained in section 17D? Held that:- In view of the directions contained in the judgment of the Division Bench, Hindustan Petroleum Corporation Limited v. Assistant Commissioner [2009 (10) TMI 876 - KERALA HIGH COURT] exhibit P9 is not sustainable. Therefore exhibit P9 is hereby quashed and the second respondent is directed to issue fresh orders. Since the application for benefit under the Amnesty Scheme was submitted by the petitioner at a time when exhibit P9 revised order of assessment was not issued, the orders permitting payment under the Amnesty Scheme issued as evidenced by exhibit P10 is liable to be quashed.
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