UNITECH LIMITED Vs. ADDITIONAL COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) BY filing this petition under article 226/227 of the Constitution of India, the petitioner seeks to challenge the notices issued Under Section 6 read with Section 45 (3) of the Madhya Pradesh Commercial Tax Act, 1994 (annexures C and E) and order dated June 7, 1996 (annexure H ).

(2.) THE challenge to the impugned notice is essentially on the ground that similar notice Under Section 4-A of the former Act, i. e. , Madhya Pradesh General Sales Tax Act, 1958 (since repealed and replaced by the Madhya Pradesh Commercial Tax Act, 1994) was issued to the petitioner for the very cause in past and on an inquiry being made a detailed order dated June 6, 1994 (annexure B) was passed withdrawing the notice. It is on this basis, the petitioner has contended that once the similar notice had been issued in respect of the same cause and the issue stands decided by holding an inquiry resulting in passing of the order (annexure B), the respondent (C. T. O) has no jurisdiction to again issue same show cause notice by taking recourse to the provisions of Section 6 of the Madhya Pradesh Commercial Tax Act, 1994. The State has been noticed. Reply is filed.

(3.) HEARD Shri G. M. Chafekar, learned Senior Counsel with Shri D. S. Kale, learned Counsel for the petitioner and Shri A. S. Agrawal, learned Government Advocate for the respondents.