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2020 (2) TMI 1315 - HC - VAT and Sales TaxService of Notice - Time Limitation - case of the petitioner is that notice is beyond limitation as prescribed under Section 29(4) of Punjab VAT Act - the case of the respondents is that assessment orders were finalised and computer entries were made, albeit fraudulently - HELD THAT:- No dates of assessment orders have been mentioned in the reply. In any case, if there was already an assessment order, there was no occasion to proceed under Section 29(2). From the writs challenging assessment orders, it is apparent that not only the notices under Section 29(2) were issued but the assessments were also framed under Section 29(2) of the Act. The contention of fraud does not enhance the case of the respondents. There is a specific provision, i.e. Section 29(7) authorising to amend the assessment orders in eventuality of fraud etc., in the present cases though reliance has been placed on the said provision, however no action till date is initiated under Section 29(7). Moreover, under Section 65 of the Act, there are supervisory powers with the Commissioner to initiate revision proceedings who at his own motion can call the pending as well as disposed of proceedings by the subordinate authority. Normally interference under Article 226 of the Constitution of India is not made in the cases where there is alternative statutory remedy available, more so against challenge to show cause notice or assessment order directly. The law is well-settled that exception can be given to the self imposed restriction, for enforcement of fundamental right in case of violation of principles of natural justice, the proceedings are without jurisdiction or vires are challenged. The facts are not disputed, admittedly, the notice is beyond limitation and it is in these circumstances that interference is made in the writ petition. The impugned notice is set aside - Adjourned to 16.4.2020.
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