TMI Blog2022 (6) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... , keeping in view the statutory remedy of appeal available under the Act. All the grounds raised by the petitioner will certainly be looked into by the appellate authority and the petitioner shall be free to place reliance upon the judgments of the honourable Supreme Court as well as other judgments and to raise all possible grounds before the appellate authority. This court does not find any reason to interfere with the impugned orders, in the light of the fact that there is a statutory remedy of appeal available to the petitioner - Petition dismissed. - Writ Petition Nos. 3950 and 4118 of 2022 - - - Dated:- 28-1-2022 - SATISH CHANDRA SHARMA AND ABHINAND KUMAR SHAVILI, JJ. T. S. Murthy for the petitioner. The Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that the power under sub-section (1) or (2) shall not be exercised by the authority specified therein in respect of any issue or question, which is the subject-matter of an appeal before or which was decided on appeal by the Appellate Tribunal under section 33. (3) In relation to an order of assessment passed under the Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was served on the dealer. (4) No order shall be passed under sub-section (1) or (2) enhancing any assessment unless an opportunity has been given to the dealer to show cause against the proposed enhancement. (5) It shall be lawful for the Commissioner to defer an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order has been passed by an authority jurisdictionally incompetent to do so. 5. The learned counsel for the petitioner has vehemently argued before this court that the revisional authority has erred in law in passing the impugned order and therefore, as the order is erroneous and the judgments of the honourable Supreme Court have not been looked into in proper perspective, the petitioner has rightly preferred a writ petition before this court. 6. Section 33 of the Act reads as under : 33. Appeal to the appellate authority.-(1) any dealer objecting to an order passed or proceeding recorded,- (a) by any authority, on appeal under section 31 ; or (b) by the Additional Commissioner or Joint Commissioner or Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided also that no appeal against the order, passed by any authority by following the ruling or order, issued under section 67, shall be admitted under sub-section (1) or sub-section (2), unless it is accompanied by satisfactory proof of the payment of the tax, penalty, interest or any other amount, admitted by the appellant to be due or payable or of such instalments thereof, as might have become pay able, as the case may be and the proof of payment of fifty per cent. of the difference of the tax penalty, interest or any other amount, levied by the authority by following the ruling, issued under section 67, and the tax, penalty, interest or any other amount admitted to be due and paid by the appellant : Provided also that the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any order under sub-section (4), the Appellate Tribunal may make such inquiry as it deems fit or remand the case to the appellate authority against whose order the appeal was preferred or to the authority prescribed concerned, for an inquiry and report on any specified point or points. (b) Notwithstanding anything contained in sub-section (4), where the VAT dealer or TOT dealer or any other dealer who has filed an appeal to the Appellate Tribunal fails to appear before the Appel late Tribunal either in person or by counsel when the appeal is called on for hearing, it shall be open to the Tribunal to make an order dis missing the appeal : Provided that the Appellate Tribunal may, on an application made by the dealer within thirty d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be prescribed. (9) Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provisions of section 34 be final. 7. The aforesaid statutory provision of law makes it very clear that there is a remedy of appeal against an order passed under section 32 of the Act. 8. In the considered opinion of this court, as the petitioner was heard by the revisional authority while passing the impugned order, and the revisional authority was jurisdictionally competent to pass such an order, the petitioner has to prefer an appeal, keeping in view the statutory remedy of appeal available under the Act. All the grounds raised by the petitioner will certainly be looked into by the appellate authority and the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
