TMI Blog2007 (8) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 31, 2000 by order dated April 17, 2003 of the assessing authority under the Madhya Pradesh Commercial Tax Act, 1994. Aggrieved, the petitioner filed the appeal before the first appellate authority, but he dismissed the appeal by order dated September 30, 2004. Against the order of the first appellate authority, the petitioner filed the second appeal before the Madhya Pradesh Commercial Tax App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Madhya Pradesh VAT Act, 2002, which has been challenged by the petitioner in this writ petition as discriminatory and ultra vires of article 14 of the Constitution of India. Mr.Choudhary, learned counsel for the petitioner, submitted that all dealers, aggrieved by the orders passed by the Appellate Board under the Repealed Act of 1994, have to be dealt equally but by virtue of the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the Madhya Pradesh VAT Act, 2002 after its amendment by the Madhya Pradesh VAT (Second Amendment) Act, 2006 with effect from April 1, 2006 with retrospective effect provides for a reference against the orders passed by the Appellate Board to the High Court under the Repealed Act of 1994 and for such reference, no deposit is required to be made by the dealer seeking reference. He submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd under the Repealed Act of 1994, there will be no discrimination between dealers who have approached the courts in reference under the Repealed Act prior to coming into force the Madhya Pradesh VAT Act, 2002 with effect from April 1, 2006 and dealers who approach this court in an appeal under section 53(2) of the Madhya Pradesh VAT Act, 2002 against the orders of the Appellate Board under the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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