SHIV STEELS Vs. STATE OF ASSAM

JUDGEMENT

(1.) This order will dispose of W. P. (C) No. 3178 of 2011, W. P. (C) No. 3107 of 2011 and W. P. (C) No. 3084 of 2011, as all the petitions involve identical questions raised by the same assessee. These petitions seek quashing of order of reassessment dated March 3, 2011 under the provisions of the Assam General Sales Tax Act, 1993.

(2.) Case of the petitioner is that for the assessment years 2003-04, 2004-05 and 2005-06, assessment of tax was made but since the same was barred by limitation under section 19 of the Act, the same was set aside by the revisional authority vide order dated March 18, 2011. Thereafter, the assessing authority issued reassessment notice and proceeded to make reassessment. The notice of reassessment required the petitioner to appear before the respondent on or before 4th of April, 2010 but thereafter, adjournment was granted up to April 21, 2011. However, in the meantime ex parte assessment was made on March 31, 2011.

(3.) We have heard learned counsel for the parties.