2010 (6) TMI 734

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....red by ADARSH KUMAR GOEL J.-This petition seeks quashing of recovery proceedings initiated vide notice dated April 12, 2010, annexure P1, and order of reassessment dated October 31, 2006, annexure P2, under the provisions of the Punjab General Sales Tax Act, 1948. The petitioner-assessee is engaged in construction of motor vehicles. It supplied vehicles to Delhi Transport Corporation in asse....

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..... No explanation whatsoever has been given in the writ petition as to why the petition has been filed after delay of more than three years from the date of accrual of cause of action. No steps were earlier taken by the petitioner to challenge the order of assessment dated October 31, 2006. Only submission made on this aspect is that the petitioner has challenged order of assessment when recovery p....

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....ourt in Provincial Government of Madras (Now Andhra Pradesh) v. J. S. Basappa [1964] 15 STC 144 and Raza Textiles Ltd. v. Income-tax Officer, Rampur [1973] 87 ITR 539 and judgment of the Andhra Pradesh High Court in Public Prosecutor (A. P.) v. Mukha Singh Chanda [1967] 19 STC 426 to submit that inspite of delay, the petition may be entertained. The judgments relied upon are distinguishable. In....

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.... of laches. There is no doubt that an order, which is without jurisdiction, can be challenged in a writ petition but the remedy of writ must be invoked expeditiously and if the same suffers from laches, the court may not interfere with the same, as already observed. In view of above, we do not find any ground to interfere. The petition is dismissed. Before parting with the order, we direc....