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2016 (6) TMI 1109 - HC - VAT and Sales TaxValidity of recovery notice - period of limitation - maintainability of writ petition - notice towards arrears of Sales Tax due from him for the assessment years 1996-97 and 1999-00 was issued after a lapse of more than 2 decades - The petitioner came to know about rejection of the Appeal vide order dated 06.01.2004 only on receipt of statutory notice. Held that:- No doubt service of notice under Rule 58 is mandatory but when the Appeal is pending against the order passed by the Appellate Deputy Commissioner before the Tribunal, the validity of the orders passed by the 4th respondent and Appellate Deputy Commissioner cannot be gone into at this stage and, at best, the law laid down by the Courts in the above decisions are helpful to the petitioner in the pending Appeal before Tribunal but not in the present case. In the present case, no statutory violation is pointed by the petitioner except alleged non-compliance of Rule 58, which is the subject matter for decision by the Appellate Tribunal. Therefore, we find that no discretion can be exercised under Article 226 to declare that the orders passed by the 3rd respondent are illegal and arbitrary. - writ petition dismissed - Decided against the petitioner.
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