BHARAT CONSTRUCTIONS COMPANY Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) By filing this petition under Article 226/227 of the Constitution of India, the petitioner has challenged the imposition of Entry Tax on purchase of plant and machinery acquired for execution of work contract during the period 01.04.1987 to 31.03.1988 vide order dated 31.10.1998 passed by the third respondent in Case No.10/1988/Remand/14/96/ET (Annexure P/2) and the order dated 30.05.2000 passed by the second respondent, affirming the order of the third respondent.

(2.) During the course of hearing, learned counsel for the petitioner pointed out that the revisional order dated 30.05.2000 (Annexure P/1) passed in Case No.08/2000/ET/UJN is a non-speaking order and is liable to be quashed on this ground alone. He argued that the grounds raised in the revision petition and the written submissions (Annexure P/5) submitted before the second respondent have not at all been gone into and the revision has been decided, affirming the order of the third respondent.

(3.) Having gone through the order dated 30.05.2000 (Annexure P/1), we find that while deciding the petitioner's revision petition, the revisional authority has not passed speaking order. The grounds raised by the petitioner through its written submissions (Annexure P/5) have not at all been dealt with. In the absence of reasons in the revisional order, the same cannot be sustained.