TMI Blog2009 (11) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment was not issued, the orders permitting payment under the Amnesty Scheme issued as evidenced by exhibit P10 is liable to be quashed. - W.P. (C). No. 32105 of 2009 - - - Dated:- 10-11-2009 - ABDUL REHIM C.K., J. C.K. ABDUL REHIM J. With respect to the assessment of the petitioner for the year 1995-96, the Sales Tax Appellate Tribunal had remanded the matter through exhibit P7, to the assessing authority for fresh disposal, in accordance with the observations contained therein. Before finalisation of the revised assessment the petitioner had opted for payment of arrears under the Amnesty Scheme. The finalisation of revised assessment was considered by the fast track team, the second respondent herein and the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 VST): 12. Even though we have upheld the validity of the statutory provisions, we are unable to uphold the impugned assessments for the simple reason that none of the assessments challenged in the writ appeals or in the writ petitions was completed in accordance with the procedure contemplated under section 17D. It is clear from clause (g) of section 17D(2) that the team constituted under section 17D should fix the venue and date of hearing and hold sitting to hear the parties after issuing notice in advance to dealers concerned. Further, information in this regard should be published in local media as well. It is provided in sub-section (3) of section 17D that all assessments under fast track method should be by unanimous decision si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of officers feel that the party is not absenting deliberately. Since in all these cases assessments are completed by issuing pre-assessment notice by individual officers, we feel that the procedure contemplated and stated by us above is not strictly followed and so much so, orders passed cannot be sustained under the provisions of section 17D. We, therefore, allow the writ appeals and writ petitions in part by vacating the impugned assessment orders, but with direction to the assessment team to complete the assessment afresh under section 17D within a period of three months from the date of receipt of copy of this judgment, after issuing notice to all parties and after hearing their objections. We make it clear that each and every objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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