2007 (8) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... A.K. PATNAIK C.J.-The petitioner was assessed to commercial tax for the period from April 1, 1999 to March 31, 2000 by order dated April 17, 2003 of the assessing authority under the Madhya Pradesh Commercial Tax Act, 1994. Aggrieved, the petitioner filed the appeal before the first appellate authority, but he dismissed the appeal by order dated September 30, 2004. Against the order of the first ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assed by the Appellate Board is paid by him. It is this provision in sub-section (5) of section 53 of the Madhya Pradesh VAT Act, 2002, which has been challenged by the petitioner in this writ petition as discriminatory and ultra vires of article 14 of the Constitution of India.   Mr.Choudhary, learned counsel for the petitioner, submitted that all dealers, aggrieved by the orders passed b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sel appearing for the respondents, on the other hand submitted relying on para 3 of the return that section 72 of the Madhya Pradesh VAT Act, 2002 after its amendment by the Madhya Pradesh VAT (Second Amendment) Act, 2006 with effect from April 1, 2006 with retrospective effect provides for a reference against the orders passed by the Appellate Board to the High Court under the Repealed Act of 199....