2014 (9) TMI 590

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....or the Respondents : Mr. A. R. Jayaprathap ORDER By consent, both the writ petitions are taken up for final disposal. 2. The petitioner in these writ petitions are one and the same person. W.P.No.19828 of 2014 pertains to assessment year 2007-08 and W.P.No.19829 of 2014, pertains to assessment year 2008-09. The petitioner in the affidavits filed in support of these writ petitions has stat....

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....ssessment and without taking into consideration the above said facts, the 1st respondent has issued a notice on 24.06.2010, which was served on the petitioner on 13.07.2010, proposing to tax 15% on total turnover (petrol, diesel, auto gas and lube oil) taxable at 12.5%, alleging that the petitioner did not furnish the purchase details of petrol, diesel, auto gas and lube oil. The petitioner, in it....

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.... the Revisional authority is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period and since the petitioner did not offer any explanation as to the delay, has rejected the application. The petitioner challenging the order of rejection of revision and as well as the original order, has filed these writ petitions. 4. Heard Mr.S.R.Ra....