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2016 (9) TMI 1008 - HC - VAT and Sales TaxReview of order passed by assessing authority - validity of pre-assessment notice - completion of assessment - imposition of penalty - the KVAT Act - application for clarification - Held that: - pursuant to the judgment of the Court dated 23.11.2015, the authority for clarification proceeded to take note of the assessment orders passed by the assessing authority and pass an order stating that, in view of the assessment orders already passed, he was not empowered to pass an order on merits in the application for clarification filed by the writ petitioner. It is also relevant to note that even when the writ petitioner filed W.P. (C).No.3579 of 2016 impugning the aforementioned order of the authority for clarification, the respondents in the said writ petition did not have a case that the assessment orders, stated to have been passed by the assessing authority, had been communicated to the writ petitioner before the date of the judgment in W.P.(C). No.35373 of 2015. As a matter of fact, it was under those circumstances that the judgment in W.P.(C).No.3579 of 2016 was passed quashing the assessment orders, and the order passed by the authority for clarification, and directing the latter to pass a fresh order on the application for clarification preferred by the petitioner in the writ petition on merits, and a further direction to the assessing authority to pass fresh assessment orders only after obtaining the order of the authority for clarification - in the absence of a timely review petition seeking review against the judgment dated 23.11.2015 in W.P.(C). No.35373 of 2015, R.P.No.129 of 2016 seeking review of the judgment dated 02.02.2016 in W.P.(C).No.3579 of 2016 cannot succeed - review petitions dismissed - decided against petitioner.
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