TMI Blog2016 (9) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... atter goes to the Assessing Officer as well, the Revenue has no objection and it will not raise the issue of its competence and jurisdiction. The matter being fairly old, the proceedings shall be disposed of as expeditiously as possible and within a period of three months from the date of receipt of a copy of this order - writ petition disposed off - decided in favor of petitioner. - Writ Petition No. 6219 of 2007 - - - Dated:- 30-8-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. P. C. Joshi i/b Mr. N.B. Shah for the Petitioner Mr. V. A. Sonpal, Special Counsel for the Respondent ORDER P. C. 1. The petitioner has challenged by this petition under Article 226 of the Constitution, the orders passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. 2. During the course of hearing, the learned counsel for the Petitioner brought to our notice about the pendency of an application made to the Divisional Administrative Officer i.e. the Joint Commissioner of Sales Tax, Pune (Respondent No.3A herein) for condonation of delay in making the application for registration. According to the learned counsel for the Petitioner, the said application is pending since May 2006. He, therefore, prays that suitable directions be issued directing the concerned authority to decide the said application. 3. Mr. Sonpal, the learned counsel appearing for the Revenue has no objection. 4. Accordingly we direct the Respondent No.3A herein to decide the said application by a reasoned order f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not think that the writ petition should be kept pending. The legal questions and issues are kept open for decision in an appropriate case. We dispose of the Writ Petition with a direction that in terms of the affidavit filed by the Joint Commissioner of Sales Tax, the matter should be reexamined and by the competent authority. However, even if that competent authority is of the level of Deputy Commissioner or above, he shall proceed on the footing that the registration of the petitioner has been validated with effect from 1st April, 1998. He should also abide by the order dated 24th March, 2011. If the matter goes to the Assessing Officer as well, the Revenue has no objection and it will not raise the issue of its competence and jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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