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2019 (1) TMI 1219 - HC - VAT and Sales TaxRevision of assessment - jurisdiction of 2nd respondent to frame an assessment - Held that:- Admittedly, the 1st respondent is an Enforcement official, whereas the 2nd respondent is the Assessing Authority. Now, the impugned notice is issued by the 2nd respondent making certain proposals for revision of the assessment. Needless to state that the petitioner can raise all his objection before the 2nd respondent by way of filing a reply to the notice of proposal - Without doing so, the petitioner has filed the present writ petition by challenging the proceedings at the notice stage itself. This Court is, thus, not inclined to entertain the writ petition, at this stage, as any expression made by this Court on the contention raised by the petitioner would prejudice further proceedings before the 2nd respondent. This Writ Petition is disposed of by directing the petitioner to give reply to the notice of proposal by raising all the contentions, within a period of two weeks from the date of receipt of a copy of this order.
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