M/S. BHARAT HEAVY ELECTRICALS LIMITED Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, TENUGHAT CIRCLE, PO AND PS TENUGHAT, PS PHUSRO, DISTRICT BOKARO

JUDGEMENT

(1.) Person upon whom the cost of Rs. 2500/- has been imposed for passing capricious, whimsical and nonspeaking order, has now filed one more litigation, this is Civil Review Application. This is sum and substance of this civil review application, otherwise, nothing has been argued out on merit.

(2.) Looking to the facts and circumstances of the case, it appears that initially for the assessment year 2006-2007, assessment order was already passed on 30th March, 2009. Thereafter, audit objection was raised and on the basis of the same, re-assessment order was passed on 19th February, 2011. This order of re-assessment was challenged before the Commissioner of Commercial Taxes and Commissioner of Commercial Taxes, vide his order dated 26th May, 2011, quashed the said order and remanded the same to decide afresh by the Deputy Commissioner of Commercial Taxes, Tenughat Circle, Phushro, Bokaro.

(3.) The said authority (Deputy Commissioner of Commercial Taxes) who is applicant in this civil review application, passed an order dated 13th August, 2012, which is one line order i.e. "No proceeding has taken place. No evidence is produced. No body is present. Hence, earlier order is confirmed." In fact, this is a sheer non-application of mind on the part of the Deputy Commissioner of Commercial Taxes. Whenever, any higher authority remanding the matter for passing an order of re-assessment, he should pass detailed speaking order. The applicant cannot confirm the earlier reassessment by order dated 19th February, 2011. It appears that the Deputy Commissioner of Commercial Taxes, has not properly appreciated the order of remand passed by the Commercial of Commercial Taxes. Even if, the assessee is absent, speaking order should have been passed by the Deputy Commissioner of Commercial Taxes, Tenughat Circle, Phushro, Bokaro.