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2019 (8) TMI 479

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..... appealable one and in the event such an appeal had been preferred, the petitioner company would have been statutorily bound to deposit part of the demanded tax amount as a condition precedent to maintain the appeal. As the petitioner company is now seeking relief on similar lines, it cannot be granted the benefit of a second round of hearing at its mere asking. It may however be noted that the .....

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..... 88 of 2015 - - - Dated:- 25-6-2019 - SRI SANJAY KUMAR AND SRI P. KESHAVA RAO, JJ. For The Petitioner : MR K RAJI REDDY For The Respondent : GP FOR COMMERCIAL TAX TG ORDER: ( per the Honourable Sri Justice Sanjay Kumar) The challenge in this writ petition is to the assessment order date .....

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..... s, State of Telangana, would concede that though leave was granted to the respondents, in the said conditional order itself, to take steps for realization of the amount assessed, if there was any default in making the deposit as directed, no such steps had been taken owing to the pendency of this writ petition. Sri S. Ravi, learned senior counsel, would assert that the impugned ass .....

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..... as a condition precedent to maintain the appeal. As the petitioner company is now seeking relief on similar lines, it cannot be granted the benefit of a second round of hearing at its mere asking. It may however be noted that the impugned assessment order was passed as long back as in March, 2014, but it has not been given effect to despite the conditional interim order passed in this writ petiti .....

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..... rcial Tax Officer, Malkajgiri Circle, Hyderabad, shall re-consider the matter afresh duly taking into account the documents furnished by the petitioner company and after affording it an opportunity of hearing. The re-assessment shall be completed by the Commercial Tax Officer, Malkajgiri Circle, Hyderabad, within four weeks from the date of deposit of the amount by the petitioner company. Any amou .....

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