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2018 (11) TMI 341 - HC - VAT and Sales TaxDemand of entry tax to be deposited before assessment order - in the earlier round of litigation, HC rejected the challenge to the demand notices - Petitioner seeks clarification of the directions contained in the judgment - Held that:- the High Court, while disposing of the main petition of the present petitioner did not shut down the petitioner’s doors for contesting the assessment. - This is an inbuilt indication in the judgment which would convince us that the High Court required the petitioner, at this stage to deposit the principal sum of tax, but not the penalty; as indicated in the two demand notices dated 13th April 2016. Ordinarily even otherwise, there cannot be demand of penalty even before assessment is made and penalty imposed. Once the petitioner therefore abides by the directions of the Court by filing return-cum-challan and also deposits the principal tax demanded in the two demand notices, the mechanism of assessment being completed in accordance with law, would operate. It goes without saying that once assessment is complete, all statutory rights and remedies would be available to the assessee - if the penalty is confirmed, the Department could assert its right to recover the same. Application disposed off.
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