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2019 (2) TMI 1223 - HC - VAT and Sales TaxDoctrine of merger - Restoration of protective assessment order - revisional order set aside - delay in initiating the revisional proceedings - Held that:- It is emphasized that what had to be considered by the Additional Commissioner of Commercial Taxes was as per the direction issued by the co-ordinate Bench of this Court on remand of the matter. The direction was not to initiate revisional proceedings with regard to a regular Assessment being made. Therefore, the Commissioner of Commercial Taxes, by the impugned order dated 10.11.2014 passed under Section 64(2) of the KVAT Act, has rightly set aside the order dated 31.12.2013 passed by the Additional Commissioner of Commercial Taxes and remanded the matter to him for de nova proceedings under Section 64(1) of the KVAT Act in the light of the observations made in his order. Further, this Court had observed that the revisional authority to reconsider the entire matter afresh in accordance with law, which means that the revisional authority had to consider the regular Assessment Order and to consider the protective order in light of the regular Assessment Order. The revisional authority could not proceed at a tangent and deviate from the directions issued by this Court. The remand was a limited remand to the revisional authority to look into the regular assessment for the purpose of revision and its effect in accordance with law. The protective Assessment Order and the reassessment order were passed in different fields in different spheres. In the circumstances, the revisional authority by order dated 10.11.2014 was justified in setting aside the order passed by the Additional Commissioner of Commercial Taxes on 31.12.2013 and remanding the matter to the said authority for de nova proceedings under Section 64(1) of the KVAT Act. Appeal dismissed - decided against appellant.
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