2002 (2) TMI 1301

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....001 and RN 96 of 2001 have been heard together in detail on the last date of hearing, i.e., January 9, 2002. It was then felt necessary that the case of the petitioner hinges on whether the notices regarding initia tion of reassessment proceedings were served on the applicant or not. Learned State Representative was requested to inform, after enquiry, whether the respondents can rightly claim t....

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....rder is barred by time. It may be mentioned that subse quent to the filing of this application ex parte reassessment already has been made and that reassessment has also been challenged by filing supplementary affidavit. Subjectmatters of RN94 of 2001, RN95 of 2001 and RN96 of 2001 are same; only difference is that RN94 of 2001 relates to assessment of four quarters ending March, 1991 and RN95 of ....

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....ervice of the notice, why the deemed assessment shall not be reopened for the reason set out in the notice and why a fresh assessment in accor dance with the provisions of the Act shall not be made against the dealer. We find that in this case the petitioner has taken the stand that no such show cause notice was served on him. The respondent authorities also failed to show from their record issuan....