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2016 (1) TMI 422

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..... n/reply and to raise all the pleas as have been raised in the writ petitions. In case any objection/reply is filed by the petitioner(s) within a period of two weeks from the date of receipt of the certified copy of the order, the revisional authority shall decide the same within a period of six weeks from the date of receipt of the objection/reply in accordance with law after affording an opportun .....

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..... e notices dated 3.3.2014, 19.5.2015 and 14.8.2015 (Annexure P-3 Colly). Further, a writ of prohibition has been sought directing respondent No.3 not to proceed with the revisional proceedings initiated vide notices, Annexure P-3 (Colly) under Section 34 of the Haryana Value Added Tax Act, 2003 (in short the Act ). 3. Put shortly, the facts necessary for adjudication of the present writ petitio .....

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..... assessment on the builders and developers. Further, the circular dated 10.2.2014 were issued to include the value of land for imposition of VAT. All the three circulars are attached as Annexure P-3 (Colly) with the writ petition. The notices dated 3.3.2014, 19.5.2015 and 14.8.2015 (Annexure P-3 Colly) was issued to the petitioner(s) for revision of the assessment order dated 4.10.2010 (Annexure P- .....

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..... been issued without jurisdiction and beyond limitation, the proceedings pursuant thereto could not continue. 6. From the perusal of the writ petition(s), we find that the petitioner(s) on receipt of the notices, Annexure P-3 (Colly) had filed the writ petitions in this Court challenging the same to be without jurisdiction. The petitioner(s) had filed written submissions to the said notices bef .....

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