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2018 (9) TMI 296 - HC - VAT and Sales TaxJurisdiction of the Respondent No. 1 - power of Respondent No. 1 to pass an order under Section 63-A[1] of the Act pending reassessment proceedings under Section 39[2][e] of the Act. Whether the Respondent No.1 acted without jurisdiction in invoking Section 63-A of the Act pending reassessment proceedings under Section 39[2][e] of the Act? Held that:- When once a notice is issued for the purpose of making reassessment, the assessment proceedings would be reopened and the order of assessment ceases to operate. In the present set of facts, notices for reassessment were issued under Section 39[2][e] of the Act by the Respondent No.2 on 25.06.2016 whereby the proceedings initiated under Section 39[2] of the Act were dropped. Thus, it can be held that once notice dated 25.06.2016 was issued by the Respondent No.2 to initiate reassessment proceedings, against the reassessment order dated 16.08.2014 passed under Section 39[2] of the Act, the said order dated 16.08.2014 ceases to operate, or in other words, it ceases to be in existence to revise the said order - The Respondent No.1 initiated the revisional proceedings by issuing notice dated 3.11.2016 to revise the order dated 16.08.2014 passed under Section 39[2] of the Act which has ceased to be operative on 25.06.2016 when notice was already issued by the Respondent No.2 under Section 39[2][e] of the Act. It can be held that the proceedings initiated by the Respondent No.1 under Section 63-A[1] of the Act is without jurisdiction and nullity in the eye of law - petition allowed.
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