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M/s Prakash Pipes Industries Limited, Versus State of Haryana and another

2015 (10) TMI 2493 - PUNJAB AND HARYANA HIGH COURT

Initiation of revisional proceedings - Notice issued under Section 40(2) of the Act by the Deputy Excise and Taxation Commissioner (Inspection)-cum-revisional authority, Hisar - Assessment was framed by the Assessing Officer of equal rank, namely, Deputy Excise and Taxation Commissioner-cum-Assessing Authority, Hisar and the revisional power has also been exercised by officer of same and equal rank.

Held that:- in view of the decision of this court in the case of petitioner for the id .....

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ies. - Decided in favour of petitioner - CWP No. 9415 of 1990 - Dated:- 21-10-2015 - MR. AJAY KUMAR MITTAL. & MR. RAMENDRA JAIN. JJ. For the Appellant: Mr. Lalit Thakur, Advocate For the Respondent: Mr. Saurabh Mago, AAG, Haryana. AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the notification, Annexu .....

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ed an appeal before the appellate authority which is pending consideration. Respondent No.2 in exercise of revisional powers conferred upon him by the State under Section 40 (2) of the Act vide notification dated 16.7.1985 (Annexure P-2) issued a notice dated 4.6.1990 (Annexure P-3) under Section 40(1) of the Act to the petitioner that the registered dealer sale to some of the concerns were wrongly allowed in the assessment order dated 28.3.1989 (Annexure P-1). The petitioner filed reply dated 1 .....

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iod from 1.4.1984 to 31.3.1985. Hence, the present writ petition. 3. We have heard learned counsel for the parties. 4. The primary challenge in this writ petition is to the initiation of revisional proceedings by issuing notice under Section 40(2) of the Act by the Deputy Excise and Taxation Commissioner (Inspection)-cum-revisional authority, Hisar, on the ground that the assessment in the present case was framed by the Assessing Officer of equal rank, namely, Deputy Excise .....

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tion Commissioner was acting as assessing authority and though revisional powers were delegated to the Deputy Excise and Taxation Commissioner, the said powers could be exercised by an officer only in relation to orders passed by his subordinates and not in respect of orders passed by officer of the same or higher rank. He relies upon judgment of Andhra Pradesh High Court in Sri Satya Winery & Distillery Private Ltd. v. State of A.P. (2000) 117 STC 291 and submits that the question of law ma .....

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