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TMI Blog2018 (10) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, the petitioner is one and the same, is aggrieved against the orders of assessment passed in respect of the assessment years 2011-2012 to 2016-2017. 3. The petitioner is a dealer and an Assessee before the respondent. In respect of the subject matter assessment years, the notices of proposal were issued to the petitioner and consequently, the impugned assessment orders were passed by the respondent. The grievance of the petitioner before this Court is that the Assessing Officer has not followed the directions and guidelines issued by this Court, while dealing with mis-match issue in a batch of cases made in WP.No.105 of 2016 etc., dated 01.03.2017, reported in JKM Graphics Solutions Vs. CTO, ([2017] 1999 VST 343). 4. Thus, it is conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M Graphics Solutions Vs. CTO, ([2017] 1999 VST 343), wherein, at Paragraph Nos. 56 to 58, it has been observed as follows :- "56.The procedure adopted under the Maharastra VAT Act appears to be a more reasonable procedure, the Rules have been so designed to constitute independent authorities, who will in exercise jurisdiction to dispose of the objections etc. However, this Court cannot legislate nor direct the State to legislate in a particular passion and it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exercise carried out by the department within its level ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures adopted by the other States, more particularly, in Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations to the State Government, and till then to devise a procedure which is fair and reasonable and afford an opportunity to the dealer to putforth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions are allowed and the impugned orders are set aside. Consequently, the matter is remitted back to the Assessing Officer to re-do the assessment, by following the procedures and guidelines in made in WP.No.105 of 2016 etc., dated 01.03.2017, reported in JKM Graphics Solutions Vs. CTO, ([2017] 1999 VST 343), subject to the condition that the petitioner pays 15% of the tax liability in each assessment year along with the reply to the notices of proposal within a period of two weeks from the date of receipt of a copy of this order. (b) On receipt of such payment of tax and reply, the Assessing Officer shall re-do the assessment, after giving due opportunity of personal hearing to the petitioner once again, within a period of 6 weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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