2010 (7) TMI 896

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....stered dealer engaged in business of manufacture and sale of fast moving consumer goods such as Boroplus antiseptic cream, Boroplus prickly heat powder, Navratan oil, etc. The petitioner has its sales depot at Indore. For assessment year April 1, 1999-2000 the petitioner's turnover was assessed to tax under the M. P. Vanijyik Kar Adhiniyam, 1994, i.e., M.P. Commercial Tax Act (hereinafter called as, "the Act"). The assessing officer rejected the contention of the petitioner that some of the products, such as Boroplus antiseptic cream, Boroplus prickly heat powder, Navratan oil, Gold turmeric cream and Nirog dant manjan were taxable at eight per cent being ayurvedic drug and medicine under entry 11, Part IV, Schedule II. The assessing off....

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.... The question that falls for our consideration is whether any illegality was committed in referring the matter to the Full Bench? Order XX of the Code of Civil Procedure deals with the judgment and decree in a civil suit. Rule 1 enjoins upon a court to pronounce judgment in the open court either at once or on some future day fixed with due notice to the parties or their pleader. When judgment is not pronounced at once, then efforts shall be made by the court to pronounce judgment within fifteen days from date of hearing of the case was concluded and where it not practicable to do so, then the judgment shall be pronounced not beyond thirty days from date of hearing of the case was concluded. Similarly, in criminal case, as per secti....

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....evy of tax/ penalty. If the order passed under the Act is not delivered with notice to parties or their pleaders and the copy thereof is not communicated, could it be said to be an order in the eyes of law? Answer is obviously no because such an order is non est. A great deal of emphasis was laid during the course of argument on sub-rule (9) of rule 4 to contend that the matter could be referred to the Larger/Full Bench in the event of difference of opinion between two members of the Bench hearing an appeal or when any member of the Board deciding any case has difference of opinion about any earlier judgment passed by a single member or by a Bench the case shall be referred to the Full Bench. It was submitted that in no other eventuality....