DURGA CEMENT COMPANY LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) 1. The petitioner has filed four writ petitions being C.W.J.C. No. 2769 of 1997 (R), C.W.J.C. No. 2716 of 1997 (R), C.W.J.C.No. 2731 of 1997 (R) and C.W.J.C.No. 2771 of 1997 (R), challenging the notice to review dated 23.7.1997, the order dated 25.7.1997 reviewing the assessment orders dated 1.11.1991 28.4.1993, 26.11.1993 and 4.11.1993 for the assessment years 1990 -91, 1991 -92, 1992 -93 and 1993 -94 respectively and the notice of demand issued pursuant thereto. The writ petition, being C.W.J.C. No. 2726 of 1997 (R), has been filed by the petitioner challenging the order of review dated 25.7.1997 reviewing the assessment order dated 29.9.1995 for the assessment year 1994 -95 and the notice of demand issued pursuant thereto. The notice to review is not being challenged in this case, because according to the petitioner no such notice was issued before reviewing the assessment order.

(2.) The learned counsel for the petitioner has raised several contentions in support of the writ petitions, but it is not necessary to mention all of them in this judgment because we propose to allow the writ petitions only on the following three submissions raised by him; (I) the impugned notice to review is vague lacking relevant particulars/information, (II) no reasonable opportunity of being heard was given to the petitioner before passing the impugned order dated 25.7.1997 and (III) no notice was issued by the respondents to the petitioner before reviewing the assessment order dated 29.9.1995 for the assessment years 1994 -95.

(3.) The English translation of the notice to review dated 23.7.1997 is reproduced here: From perusal of your records for the year 1990 -91 to 1993 -94 it appears that (i)rate of tax on sale of Rs. 1,19, 45, 381 -80 has been under levied, (ii) Rs. - -/ taxable receipt imposing of penalty has been left out (iii) Calculation of tax has been wrongly made. So you are given opportunity of hearing on 25.7.1997, failing which revised order will be passed ex -parte.