TMI Blog2013 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... pendency of this petition, the period of filing statutory appeal has expired – Held that:- We are not inclined to entertain this petition and grant liberty to the petitioner to file statutory appeal against the impugned assessment order. The petitioner may also seek indulgence of the appellate authority for waiver of statutory amount, as is required under section 46(5) of the VAT Act. Allow f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order has been framed against the petitioner and recovery of tax has been directed. It is stated that it is an ex-parte order and in view of the judgment passed by this Court in W.P.No.14103/2010 dated 4.11.2011, the order is without jurisdiction. It is not in dispute that against such an order a remedy of filing statutory appeal is provided under section 46 of the Madhya Pradesh VAT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court in Zunaid Enterprises others Vs. State of M.P. others [(2012) 20 STJ 411 (SC)] and submitted that normally the writ petition should not be entertained against an assessment order. Considering the factual position that the petitioner is having efficacious alternative remedy of filing a statutory appeal against the assessment order, at present we are not inclined to entertain this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso submitted that during the pendency of this petition, the respondents have attached the property of petitioner for recovery of dues, but further action may be stayed for a reasonable period, so that the petitioner may approach the appellate authority and may seek interim order. This prayer is opposed by Shri P.K. Kaurav, learned Dy. A.G., who submitted that petitioner may approach to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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