HIND SYNTEX LIMITED Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS appeal relates to order of reassessment passed by the assessing authority under the Rajasthan Sales Tax Act, 1954 for the assessment period 1994-95 under section 12 of the Rajasthan Sales Tax Act, 1954 on 31st December, 1998. Originally challenge to the reassessment order for the assessment period 1994-95 was made by way of Original Application No. 42 of 1999 before the Rajasthan Taxation Tribunal along with demands raised for reassessment/provisional assessment in respect of assessment years 1994-95, 1995-96, 1996-97 and 1997-98 on the abolition of the Rajasthan Taxation Tribunal, the said Original Application stood transferred to this Court and was registered as S. B. Civil Writ Petition No. 3469 of 1999. On the direction of the court the appellant-petitioner made separate writ petition challenging the orders of reassessment/provisional orders for assessment independently by filing the Writ Petition No. 3469 of 1999 for the assessment year 1994-95 and Writ Petition No. 1228 of 1999 for challenging the reassessment order in respect of 1995-96.

(2.) THE Writ Petition No. 1142 of 1999 challenging the regular assessment order for 1996-97 and the provisional order for 1996-97 the Writ Petition No. 1237 of 1999 was filed. All these orders were made by the assessing authority on December 31, 1998.

(3.) IT cannot be said that any opportunity of hearing before making assessment against him raising liability to the tune of Rs. 15,26,600 was afforded; that is to say the issue involved in this case has been decided without hearing the petitioner at all.