ABHAY LOGISTICS Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) The challenge in the present Writ Petition is to the annexure-P/1 dated 22/03/2012, an order passed by the Divisional Deputy Commissioner (Sale Tax), Division No.1, Raipur. Vide the said impugned order, the revisional authority partly allowed the revision petition wherein the challenge was to the order dated 13/05/2010 passed by the Commercial Tax Officer, Raipur.

(2.) The contention of the counsel for the petitioner at the outset is that, the present impugned order in the instant case, annexure P/1 dated 22/03/2012, is a non-speaking order. According to the counsel for the petitioner, the revisional authority firstly ought to have given reasons and subsequently dealt with the grounds which have been raised by the petitioner in their revision petition and should have passed a speaking order. According to him, the revisional authority has after narrating the entire facts of the case as is reflected in the revision petition has jumped to the conclusion while passing the impugned order.

(3.) The State counsel however opposing the petition submits that, plain reading of the operative part of the order itself would reveal that, the revisional authority has infact dealt with the objections raised by the petitioner and the grounds raised by the petitioner has been answered by a speaking order and therefore, the impugned order does not warrant any interference.