SHUBHAM ENTERPRISES Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) WITH the consent of parties and on advance copy to the State counsel, petition is heard finally at the motion stage itself.

(2.) BY filing this petition under Article 226/227 of the Constitution of India, the petitioner, a dealer, seeks to challenge an order passed by the Additional Commissioner of Commercial Tax dated October 4, 2004 in revision No. 4/2001/indore/prantiya (annexure P 7) communicated to the petitioner by order No. AA/kcg/revision/2004/339. Facts in brief need to be taken note of infra.

(3.) PETITIONER is a dealer and engaged in the business of sale of tea leaves. On April 24, 1999 the petitioner suffered an assessment order for the period April 1, 1995 to March 31, 1996 (annexure P 1 ). On the same date, i. e. , on April 24, 1999 the petitioner suffered a penalty order passed under Section 69 (2) of the Madhya Pradesh Commercial Tax Act, 1994 (annexure P2 ).