SOM DUTT SHARMA Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) By way of instant petition, petitioner has prayed for following substantive reliefs:

(2.) Petitioner is working as Excise and Taxation Officer in the Department of State Taxes and Excise, Government of Himachal Pradesh. Petitioner, in the capacity of Assessing Officer, had passed an Assessment Order dtd. 18/3/2010 (Annexure P-3) (for short "AO") in the matter of M/s Budget Signs, Plot No.76, EPIP, Phase-II, Thane, Baddi, District Solan for assessment years 2005-06, 2006-07, 2007-08 and 2008-09.

(3.) The then Excise and Taxation Commissioner, Himachal Pradesh set aside the 'AO' vide order dtd. 15/3/2011 (Annexure P-5) by exercising his suo moto revisional powers and remanded the matter back to the Assistant Excise and Taxation Commissioner, Baddi, District Solan (for short 'AETC'). In compliance, the AETC, Baddi passed fresh order dtd. 10/1/2012. The Revisional order (Annexure P-5) passed by the Excise and Taxation Commissioner was assailed by the assessee M/s Budget Signs before the Himachal Pradesh Tax Tribunal. The appeal of the assessee was decided vide order dtd. 29/8/2013 (Annexure P-9) and the order dtd. 10/1/2012 passed by AETC, Baddi was set-aside. The matter was remanded with direction to constitute a committee of members of Tax Research Unit. Thereafter, more than twelve years have elapsed but the merits of 'AO' are still unresolved.