GLOBE-HI-FABS Vs. STATE OF HARYANA

JUDGEMENT

(1.) IN this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the order dated 7.8.1992 (Annexure P -2) passed by respondent No. 3 for the assessment year 1985 -86 vide which the order dated 29.9.1986 passed by the assessing authority was reversed and additional demand of Rs. 1,49,416/ - was created; order dated 3.2.1997 (Annexure P -6) passed by respondent No. 2 dismissing the appeal of the assessee filed against the order dated 7.8.1992 (Annexure P -2); order dated 9.6.1997 (Annexure P -7) whereby the review petition filed against the order (Annexure P -6) by the assessee under Section 41 of the Haryana General Sales Tax Act, 1973 (in short "the Act") was dismissed and order dated 9.9.1998 (Annexure P -8) vide which the review application against the order (Annexure P -7) was dismissed.

(2.) THE petitioner firm was assessed for the assessment year 1985 -86 vide order dated 29.9.1986 (Annexure P -1) by the assessing authority. The petitioner was also similarly assessed for the assessment year 1987 -88 on 9.6.1989. Respondent No. 3 issued three notices dated 14.6.1991, 29.11.1991 and 6.6.1992 to the assessee under Section 40(2) read with Section 36 of the Act. Respondent No. 3 vide order dated 7.8.1992 (Annexure P -2) revised the assessment order for the assessment year 1985 -86. Further, Vide order dated 7.8.1992 (Annexure P -5), respondent No. 3 also revised the assessment order for the assessment year 1987 -88. Against the orders dated 7.8.1992, the assessee filed appeal before respondent No. 2 who vide order dated 3.2.1997 (Annexure P -6) accepted the appeal for the assessment year 1987 -88 whereas upheld the order of respondent No. 3 for the assessment year 1985 -86. Thereafter, the assessee filed a review petition under Section 41 of the Act against the order (Annexure P -6). Respondent No. 2 vide order dated 9.6.1997 (Annexure P -7) dismissed the review petition. The assessee again filed review petition against the order (Annexure P -7) before the Tribunal who vide order dated 9.9.1998 (Annexure P -8) dismissed the same. Hence, the present writ petition.

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