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2015 (4) TMI 700 - HC - VAT and Sales TaxMaintainability of review petition - Held that:- The Registrar or his office can raise an objection that the revision is not maintainable and it will be for the assessee or his counsel to satisfy the Registrar that such revision is maintainable. Even if the Registrar holds against the assessee, the assessee will still have the right to claim that it is the Tribunal which should decide this issue and thereafter the Tribunal will have to decide that issue in accordance with law. - Court cannot accept the submission of the Registrar that because the petitions were not maintainable they were returned to the assessee-petitioner. Even if they had to be returned there should have been a noting by some competent authority that they are being returned for some specified reason. The only document which has been produced before us is the receipt and dispatch register which only shows that the revision petitions were returned. There is nothing to show why they were returned. It is by now well settled law that reasons give the strength and body to an order. If there are no reasons in an order then the order becomes an arbitrary order. From the dispatch register, we cannot fathom why the revision petitions were returned. It is not clear who took the decision to return the revision petitions. Therefore, whenever in future, any such order has to be passed even by the Registrar or his subordinates that order must be in writing and must be conveyed to the assessee so that the assessee knows why his appeal or revision is being returned by the Tribunal. - revision petitions which were produced before us in a sealed cover are being returned to Mr. S. Datta, learned counsel with a direction to the petitioners to re-file the same before the Tribunal on or before 9th March, 2015 and if they are so filed before 9th March, 2015, the petitions shall be deemed to have been filed on the date when they were originally filed before the Tribunal.
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