2007 (1) TMI 500

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.... BHALLA, JJ. ORDER:- This order shall dispose of Civil Writ Petitions Nos. 13234 and 13416 of 2006, as common questions of law and facts are involved therein. Prayer in this writ petition is for the issuance of a writ in the nature of certiorari quashing the impugned order, dated March 6, 2006 (annexure P 9), passed by the Haryana Tax Tribunal. The petitioner is a company engaged in th....

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....State basis or had been sold locally. Vide notice, dated September 13, 1999, (September 10, 1999 in C.W.P. No. 13416 of 2006), the Excise and Taxation Commissioner reopened the case. After considering the matter on merits, the revisional authority set aside the assessment order. Aggrieved by the aforementioned order, the petitioner filed an appeal before the Haryana Tax Tribunal. The appeal was....

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....had dealt with the petitioner's file and passed interim orders, at the revisional stage. Learned Additional Advocate-General, Haryana concedes that the impugned order could not have been passed by a Bench consisting of a revisional authority. As one of the Members of the Tribunal had exercised jurisdiction as a revisional authority as regards these cases, and as rightly conceded by the l....