2001 (1) TMI 940

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....onstitution of India, seeks quashing of sales tax assessments for the period September 16, 1987 to March 31, 1989, Revenue Recovery Certificate dated December 11, 1991 (annexure P4), cancellation of sales registration certificate dated February 13, 1991 (annexure P9) and the order of revisionary authority dated August 24, 1992 (annexure P11). Yet another relief in the nature of issuance of writ of....

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....pplied for stay of execution of demand and implementation of assessment orders which were impugned in these revisions. However, the revisionary authority then did not decide the revision nor stay application. In the meantime, on the other hand, the sales tax authorities gave effect to the assessment orders and issued RRC (Revenue Recovery Certificate dated December 11, 1991) (annexure P4) for the ....

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....er 13, 2000). By these orders, the revisions were allowed and orders of assessments which are impugned in this writ were set aside. The cases have been remanded to the assessing officer for making fresh assessment in the light of observations made by the revisionary authorities. 5.. Heard Shri P.M. Choudhary, learned counsel for the petitioner and Shri S. Mukati, learned Government Advocate for....

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.... reason that basis for issuance of these two impugned orders, namely, RRC and cancellation of certificate has been totally wiped out. The fresh assessment to be made consequent upon the passing of the revisionary order will give fresh cause of action to the authorities to issue demand if occasion so arises. As the situation exists now, the impugned orders cannot stand and has to be quashed. 7......