2006 (5) TMI 468

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....dity of the impugned order of assessing authority for the levy of sales tax, assessment order, as well as, the demand notice, inter alia, contending that the assessment order and the resultant demand notice/order are illegal, without jurisdiction and in violation of the principle of natural justice. The respondent-State has also filed counter-affidavit and has, inter alia, denied all the submissi....

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....the counter-affidavit. We have also considered the relevant provisions of the Act and we would take up the last question raised on behalf of the respondent-State first. The contention raised on behalf of the petitioner is that the impugned assessment order and the resultant demand notice/order are without jurisdiction. This contention may appear to be very captivating but not convincing and it ma....

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....rised as without jurisdiction as submitted, to which our answer, positively, is in the negative. The assessing authority's order impugned in this petition, could not be said to be passed by an authority having no jurisdiction. There may be an error of judgment, there may be misinterpretation of the provisions and there may be some doubtful conclusion of facts but these are the issues, which ca....