TMI Blog2018 (3) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court is of the opinion that ends of justice would meet if the Petitioner is granted one more opportunity to appear before the Additional Commissioner and satisfy the Additional Commissioner in appeal which is pending before the Additional Commissioner pertaining to Annexure P-1, subject to the Petitioner being penalized by paying a cost of ₹ 10,000/- to be deposited in the office of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance amount of ₹ 7,43,483/-. 3. The said order dated 19.12.2014 was put to challenge under Section 9(2) read with Section 61(4) Rule 78(1) of the Commercial Tax Act, before the Additional Commercial who vide its order dated 6.7.2015 had issued a notice to the Petitioner seeking explanation as to why the appeal should not be rejected for non-compliance of the mandatory provision as is req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the Petitioner makes a submission that let the Petitioner be given an opportunity for curing the defaults pointed out by the Additional Commissioner, within a stipulated time and the appeal may be heard on merits. He submits that the entire assessment which has been done by the Assistant Commissioner is not proper, legal and justified and is not based upon any substantive proof. 7. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce would meet if the Petitioner is granted one more opportunity to appear before the Additional Commissioner and satisfy the Additional Commissioner in appeal which is pending before the Additional Commissioner pertaining to Annexure P-1, subject to the Petitioner being penalized by paying a cost of ₹ 10,000/- to be deposited in the office of the Commercial Tax Department. It is ordered acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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