2008 (9) TMI 902

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....notice dated May 23, 2008 was issued by the Commercial Tax Officer, Dewas, to the petitionercompany, requiring the petitioner-company to deposit an amount of Rs. 43,96,144, within three days, failing which, it was made out that proceedings for recovery of the said amount, as arrears of land revenue, shall be initiated. Copy of the said notice has been appended as annexure P1 with the petition. ....

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....er notice for recovery of further amount of Rs. 87,92,289 has been issued by the Commercial Tax Officer. The aforesaid notice has been appended as annexure P3 with the petition. It is in these circumstances that the petitioner-company has approached this court through the present petition. One of the primary grievances raised by the petitioner-company is that although no assessment order had....

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....x regularly, and since there was a default in making payment of the advance tax, recovery notice had been issued to the petitioner-company. The fact that no assessment order had been passed as yet, has been disputed by the respondents, however, it has been maintained that mere pendency of an application filed by the petitioner-company before the High Level Screening Committee was of no consequence....

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....evenue Recovery Certificate/demand notice issued against the petitioner-company is hereby quashed. The respondent-Department is directed not to order any recovery against the petitioner-company before a valid assessment order, in accordance with law, is passed against the petitioner-company. However, in the assessment proceedings, it would be open to the petitioner-company to raise all the pleas, ....