TaxTMI 
TaxTMI 
1998 (7) TMI 659
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....ly 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 July 25, 1997 reviewing the assessment order dated September 29, 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 sub....
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....r the Tribunal may review any order passed by it, if such review is, in the opinion of the said authority or Tribunal, as the case may be, necessary on account of a mistake which is apparent from the record: Provided that no such review, if it has the effect of enhancing the tax or penalty or both, or of reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has given the dealer, or the person concerned a reasonable opportunity of being heard." 6.. Rule 32 of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as "the Rules") being relevant in this connection is also reproduced below: "32. Review.-(1) When any authority appointed under section 9 reviews under section 47 any order passed ....
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....an idle ritual. Its object is to inform the assessee the case, he has to meet. If the notice does not contain the relevant information/points/particulars with respect to which the assessee can file his reply, very purpose of the notice is frustrated. Such a notice is liable to be declared bad on the ground of vagueness and on the basis of such a notice it is not open to the authority to initiate any proceedings to correct/review the order. In the instant case, as mentioned before, the notice does not contain any material information/particulars/points on the basis of which the assessee could submit its explanation. 9.. The notice contains the vague allegations about underlevying and of wrong calculation of tax. The impugned order of revi....
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....ed was issued to the petitioner. The petitioner filed its reply in response thereto, which was accepted by the assessing officer and both the cement and bags were, thereafter, assessed at the different rates. When this very question was finally determined in the original assessment proceedings, it is too much to expect from the assessee that he could visualise/speculate the reason/ground on account of which the notice has been issued. The first submission of the learned counsel for the petitioner has to be accepted. 13.. The second submission of the learned counsel for the petitioner also deserves acceptance. The assessment orders were passed on November 1, 1991, April 28, 1993, November 26, 1993 and November 4, 1993 for the asses....