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2018 (12) TMI 335 - PUNJAB AND HARYANA HIGH COURTNon-service of notice under Section 148 - entitled to raise the plea of limitation - Held that:- From the reading of the impugned order, it appears that the authority found that there was undue delay caused by the petitioner in the proceedings and that is why the authority thought it not feasible to pass separate orders on the objections raised. The petitioner has seriously disputed that the petitioner caused any delay. We are unable to agree with the reason given by the authority since the objections ought to have been decided, as fairly stated by the counsel for the revenue. The next submission made by the learned counsel for the revenue that the revenue should be allowed to decide the objections now and the impugned orders should not be quashed, is having no force because as a sequel the impugned orders become illegal and will have to be quashed. The next submission made by the learned counsel for the revenue is that the revenue should be permitted to pass speaking order so also fresh assessment orders simultaneously. This submission has been objected to by the learned counsel for the petitioner on the ground that the right of the petitioner to challenge adverse orders after adjudication on the objections of the petitioner, if any, cannot be taken away. We find merit in her submission. The petitioner may have his legal remedy. The Court cannot prevent him. Petitioner then submitted that the petitioner should be given an opportunity to raise objections regarding limitation in respect of the proceedings in question. In our opinion, there can be no prohibition for the petitioner in raising the question of law, namely the issue of limitation before the authority and therefore, the petitioner is always at liberty to do so. All the question of law and the objections raised by the petitioner will have to be decided by the authority according to law. The averments made in the petition about furnishing of documents as contemplated by Section 78(6) of the Evidence Act is a matter of legal objection which may be decided by the authority.
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