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2011 (8) TMI 1021 - HC - VAT and Sales TaxReassessment proceedings initiated for the assessment year 2004-05 - Held that:- From the record, it appears that the Additional Commissioner, Grade I passed the impugned order dated May 5, 2011 and rejected the representation made by the petitioner after providing the reasonable opportunity as per the direction of this court. In the impugned order, it was mentioned that the assessee has not given any written or oral submission. It was stated in the impugned order that the petitioner will have no objection if the reassessment proceedings starts under section 21 of the Act. It was also stated that proceedings under section 22 should be replaced under section 21. In view of above and also the peculiar circumstances of the case, we are not inclined to exercise our extraordinary jurisdiction under article 226 of the Constitution when the petitioner has got ample opportunity to defend his case before the first appellate authority. Appeal dismissed.
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