2001 (3) TMI 996

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....les 226 and 227 of the Constitution of India by the petitioner is to an order dated March 29, 2000, passed by the Additional Commissioner, Commercial Tax, Indore, in its revisional jurisdiction. Facts in brief that led to passing of impugned order and then this writ need mention. 2.. Petitioner is engaged in the business of manufacture and sale of basic drugs which are used in manufacture of me....

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....ion to the Additional Commissioner.   In the revision, the petitioner filed forms C and H which they could not file before assessing officer. By impugned order, the learned revisionary authority declined to take those C and H forms on record and dismissed the revision thereby, upholding the assessment order. It is against this order the petitioner has filed this writ. 4.. Heard Shri ....

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....uld have allowed the C and H forms to be taken on record, then the consequence of the same is to set aside the order of revision and also that of assessing officer and remand the case to the assessing officer to make fresh assessment after taking into account the C and H forms filed by the petitioner. Since, the assessing officer is directed to make fresh assessment, the petitioner is at liberty t....