VIKRAM CEMENT Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) THE challenge in this petition is essentially to reassessment notices issued by the Assessing Authorities for various periods from 1991 -92 to 1994 -95 under the provisions of M.P. General Sales Tax Act, 1958. They were challenged in revision before the Additional Commissioner of Commercial Tax but were dismissed by the impugned order giving rise to challenge in this petition.

(2.) HEARD Shri G.M. Chafekar, Senior Advocate, assisted by Shri C.R. Pancholia.

(3.) I do not agree. The submission is factually incorrect when one reads the impugned notices (annexure D) at pages 67, 69, 71, 72, 74, 75, 77, 78 and 80 of Petition). The notices which are issued for several years do contain in specific term, rather in detail, the grounds and factual reasons for its issuance. In other words, the notice does comply the requirement of Section 19 ibid, when it in so many words mention the reasons in the notice. Rather it indicates that the reasons are enclosed in detail separately along with the notice. This is what is specified in the notice (annexure D). .........[vernacular ommited text]...........