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<h1>Review petition dismissed; proceedings under Section 27 VAT Act and Form IV/V RR Act found unsustainable, relief refused</h1> The SC dismissed the review petition challenging the HC's finding that proceedings under Section 27 of the VAT Act and notices in Form IV and V under the ... Review petition - Service of assessment order - invocation of the provisions of RR Act for recovery of tax dues on the ground of non-payment - assessment orders for the periods 2005-06 to 2008-09 and 200910 and 2010-11 - it was held by High Court that 'The impugned proceedings initiated by invoking the provisions of Section 27 of VAT Act and issuance of notices in Form IV and V under RR Act, attaching the properties of the petitioner by showing the arrears of tax due for the period 2009-10 and 2010-11, cannot be sustained.' HELD THAT:- No case for review of the order dated 20.03.2023 is made out - The review petition is, accordingly, dismissed. 'Prayer for open Court hearing of the review petition is rejected.' The court states it 'carefully perused the review petition as also the grounds in support thereof' and finds that 'no case for review of the order dated 20.03.2023 is made out.' Consequently, 'The review petition is, accordingly, dismissed.' Any 'Pending application(s), if any, shall stand disposed of.' The decision thus affirms the earlier order of 20.03.2023 by denying reconsideration, declining an open-court hearing on the review, and disposing of ancillary applications, concluding there are no arguable grounds warranting review.