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2012 (12) TMI 318 - HLMACHAL PRADESH HIGH COURTH. P. Value Added Tax Act – notice - Excise and Taxation Commissioner-cum- Appellate Authority, in exercise of its power under section 46(1) of the Act, issued a notice to the petitioner calling upon the petitioner to give his response. The said notice has been challenged by the petitioner before this court in the present writ petition - petitioner submitted appellate authority cannot be treated to be authority, subordinate to the Commissioner (Excise and Taxation) for the purpose of section 46 of the Act – Held that:- Any proceedings include assessment proceeding or miscellaneous proceedings or appellate proceedings and any authority subordinate to the Commissioner includes authorities up to Additional Commissioner level discharging the work of assessment or discharging the work of check-post, etc. Section 46 does not indicate that the Additional Commissioner while working as an appellate authority is excluded from authority subordinate to the Commissioner - writ petition is' disposed of with an observation that since the petitioner has bona fidely been pursuing his grievances before this court, as such, if the' petitioner approaches before the Tribunal, then period for which the writ petition was pending before the High Court may be excluded from the limitation period as provided under section 46(3) of the H. P. Value Added Tax Act
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