TMI Blog2009 (2) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ar dated August 11, 1993 and depending upon the final outcome of the cases pending in High Court in relation to circular dated August 11, 1993 and reopen the assessment made by taking recourse to the provisions of section 29 of the Commercial Tax Act. In fact, section 29 in such eventuality is attracted once the decision is rendered in relation to circular. Such course would not cause prejudice to any party and at the same time would safeguard the rights of the parties. It will be in accordance with the scheme of section 29 ibid also. We, therefore, allow these writs and while setting aside of the impugned orders, remand the case to assessing officer (R 2) for making fresh assessment. - W.P. No. 418 of 2003 & 1484,1485 of 2002 & 419 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Tax Act ) read with M.P. General Sales Tax Act, 1958 since repealed (for short, called the MPGST Act ) and M.P. Vanijyik Kar Adhiniyam, 1994 (for short, called the MPVK Adhiniyam ). By assessment order dated October 19, 2001 (annexure B) the petitioner was assessed to payment of entry tax for the period in question (1998-99) to the tune of Rs. 8,90,549 payable on consumption of limestone used by the petitioner in the manufacture of cement. The petitioner felt aggrieved of this order, filed revision to upper Commissioner being Revision No. 13/ 02/Ujjain/Entry Tax. By order dated November 18, 2002 (annexure C), the revisionary authority dismissed the revision and in consequence, upheld the assessment order. It is against these two or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to circular, the assessment made could be reopened on the strength of decisions so rendered in those case by taking recourse to the provisions of section 29 of the Commercial Tax Act. In reply, learned counsel for the State supported the impugned assessments. Having heard the learned counsel for the parties and having perused the record of the case, we find some force in the submission of learned counsel for the petitioner and hence, are inclined to allow these writs in part as indicated infra. In substance, the main question that arises for consideration in this writ so also in all connected writ is whether the assessing authority was justified in making an assessment in question solely on the basis of one circular dated Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment made by taking recourse to the provisions of section 29 of the Commercial Tax Act. In fact, section 29 in such eventuality is attracted once the decision is rendered in relation to circular. Such course would not cause prejudice to any party and at the same time would safeguard the rights of the parties. It will be in accordance with the scheme of section 29 ibid also. We, therefore, allow these writs and while setting aside of the impugned orders, remand the case to assessing officer (R 2) for making fresh assessment as indicated infra. 1.. The assessing officer shall make assessment for the period in question after affording an opportunity to the petitioner to produce all relevant material on which they rely to enable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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