BALAJI ENTERPRISES Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) THE decision rendered in this writ shall govern the disposal of the other connected writ being W. P. No. 1327 of 2001, as in both these writs, common issue is involved and urged. The facts are few.

(2.) THIS petition is filed under Article 227 of the Constitution of India. By this petition, it seeks to assail the order dated March 27, 2001 (annexure P-l), passed by the Additional Commissioner, Commercial Tax, Indore, in its revisional jurisdiction under the provisions of the Madhya Pradesh Commercial Tax Act, 1994.

(3.) A perusal of impugned order and the submission pressed in service by the petitioner shows that the only question which was being debated before the Revisionary Tribunal which passed the impugned order was that adequate opportunity was not granted to the petitioner to cross-examine certain transporters by the assessing officer to whom the case was remanded for inquiry. In the opinion of the assessing officer as also that of the revisionary authority adequate opportunity was granted and if despite notices issued, some appeared and others did not then in such eventuality, it cannot be said to be a case where one can say that adequate opportunity was not granted to the petitioner before completion of assessment proceedings. It is this finding which is impugned by the petitioner in this petition.