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2015 (8) TMI 1241 - HC - VAT and Sales TaxPower to Assessment – Impugned order is challenged on ground that 1st respondent has no power of assessment, since same has been conferred on jurisdictional assessing authority -2nd respondent – Held that:- Admittedly 1st respondent, issued impugned notice and 2nd respondent conducted inspection at their factory premises and after spending whole day in assessing actual burning loss and actual consumption of electricity, after inspection, arrived at finding and based on finding 2nd respondent has also framed assessment – Therefore, it is not open to 1st respondent to undertake any inspection in guise of demonstration to make assessment – When petitioner has admittedly submitting assessments only to 2nd respondent, 1st respondent cannot embark upon fresh demonstration of the petitioner premises with the aid of the central excise department and the electricity board officials– Therefore, impugned communication of 1st respondent, requesting Assistant Executive Engineer, to depute responsible officer to attend work with respect to trial production is quashed – Decided in favour of Petitioner.
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