SAHA STORES Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner has prayed for the following reliefs:

(2.) From the submission of the learned counsel for the parties, we find that the genesis of the passing of the order of re-assessment and issuance of other notices for re-assessment, is in fact the order dtd. 25/6/2015 (Annexure-C to the writ petition) passed in Revision Case No. 04/UDP/10 titled as M/S Saha Stores v. The Superintendent of Taxes, Udaipur.

(3.) Noticeably, the Commissioner of Taxes, revisional authority, on the asking of the petitioner himself, had set aside the earlier orders of assessment on the ground that the petitioner was not afforded any opportunity of hearing. It was the petitioner who had contended that the principles of natural justice stood violated.