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2019 (9) TMI 214 - HC - VAT and Sales TaxPIL - taking away the earlier vested powers to make best judgment assessment - Deletion of the provisions of Section 29(5) from the Goa Value Added Tax Act, 2005 - validity of first appellate forum of assistant commissioner or deputy commissioner - public interest litigation or not - HELD THAT:- The petitioner is a practicing Chartered Accountant who represents the cause of the dealers and other assessees under the said Act. According to us, such dealers and assessees under the said Act are not poor or ignorant persons who are unable to espouse their own cause. In this case, the petitioner has given certain instances relating to his own clients. We are not prepared to accept that such clients, if aggrieved by any orders made by the Appellate Authorities or the Tribunals are not in a position to seek redressal for themselves. Accordingly, there is no case made out to relax the rule of locus standi and entertain this petition as a public interest litigation. The deletion of Section 29(5), cannot be challenged simply on the ground that the provisions prior to deletion were better. However, we do not wish to delve any further on this issue lest, we might be preempting challenges from a proper relator. This petition cannot be entertained as public interest litigation - petition dismissed.
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