2011 (5) TMI 890

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ey, Penal Lawyer, for the respondents ORDER This petition is directed against an order (annexure P4) dated December 4, 2009, passed by the Commercial Tax Officer, Sagar Circle I in Case No. 7 of 2008 for the assessment year April 1, 2004 to March 31, 2005, by which the Commercial Tax Officer reopened the case under section 28(1) of the Commercial Tax Act and liability of entry tax of Rs. 81,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r payment of entry tax, and tax and penalty was imposed on the petitioner. It is submitted by the petitioner that respondent No. 2 committed an error of jurisdiction in imposing the penalty on the petitioner for the amount of tax, which was already paid and refunded to the petitioner vide order (annexure P2). That the tax was already deposited and after the earlier assessment, excess amount of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... set off has been wrongly allowed, the Commissioner may, at any time within five calendar years from the date of order of assessment after giving the dealer a reasonable opportunity of being heard and after making such enquiry as he considers necessary, proceed in such manner as may be prescribed to reassess within a period of two calendar years from the commencement of such proceedings the tax pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commercial Tax Officer and vide order (annexure P2), the Commercial Tax Officer had refunded excess amount of tax to the petitioner. On reopening the assessment, another Commercial Tax Officer found that the aforesaid amount was payable for entry tax and the dealer was liable not only for payment of tax but also for penalty. The learned counsel appearing for the petitioner submitted that the d....