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2017 (2) TMI 520 - HC - VAT and Sales TaxRe-assessment - matter was on remand - the first respondent, being the assessing authority, instead of undertaking the re-assessment, has simply proceed to pass the present impugned order. Whether the impugned order valid? - Held that: - re-assessment has not been done by the first respondent before passing the impugned orders in accordance with the directions issued by the appellate authority. This position cannot be controverted by the learned Additional Government Pleader appearing for the respondents also. Therefore, this Court is of the view that the impugned orders shall not stand in the legal scrutiny as if an authority is directed to do a particular thing in a particular manner, the same has to be done only in that manner not otherwise. Here, in the case in hand, though a categorical direction was given by the appellate authority, the same has not been followed by the Assessing Authority and, therefore, the impugned orders followed by the non- consideration on the part of the first respondent would not stand in the legal scrutiny and, therefore, this Court has no hesitation to quash the said impugned orders. The matter can be remanded back to the Assessing Authority to re-assess the entire issue strictly in accordance with the directions issued by the appellate authority - petition allowed in part by way of remand.
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