2005 (7) TMI 636

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..... tition is heard finally at the motion stage itself. By filing this petition under article 226/227 of the Constitution of India, the petitioner, a dealer, seeks to challenge an order passed by the Additional Commissioner of Commercial Tax dated October 4, 2004 in revision No. 4/2001/Indore/Prantiya (annexure P 7) communicated to the petitioner by order No. AA/KCG/Revision/2004/339. Facts in brief .....

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..... also indicates that the petitioner had questioned the legality and validity of the orders by challenging the same in revision. By order dated January 6, 2003 (annexure P5), the learned Additional Commissioner of Commercial Tax dismissed the revision preferred by the petitioner arising out of an order passed in assessment case. In other words the learned revisionary authority dismissed the revisio .....

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..... arned Additional Commissioner of Commercial Tax exercising the revisionary powers dismissed this application saying that it being a belated effort on the part of the petitioner to ask the revisionary authority to pass the order in penalty case, dismissed the application thereby declining to examine the issue relating to penalty proceedings on merits in his revisionary jurisdiction. It is this orde .....

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..... ngs. In this view of the matter it was obligatory upon the authority to have decided the revision one way or the other on merits so far as penalty proceedings were concerned. When there is a challenge to an order either in appeal or revision, the same has got to be decided one way or the other by the appellate/revisionary authority because it is the right of the litigant to approach the higher co .....

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..... Commercial Tax is directed to decide the revision on merits only in relation to the order dated April 24, 1999 passed under section 69(2) of the Act by the assessing officer (annexure P 2) in case No. 4/ 2001/Indore/Prantiya for the period from April 1, 1995 to March 31, 1996 within a period of six months as an outer-limit. Petitioner to appear before the Additional Commissioner of Commercial Tax .....

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