2015 (5) TMI 883

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.... the Respondents : Mr Rajiv Agnihotri & Mr Praveen Kumar, Advs. ORDER 1. This appeal is directed against the judgment and order passed by the High Court of Punjab and Haryana at Chandigarh in C.W.P.No.14932 of 2005, dated 07.03.2006. 2. The respondent-herein is a proprietorship firm carrying on the business of building works contract. During the year 1995-1996, the respondent was engaged in the....

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....moved an application under Section 33 of the Haryana General Sales Tax Act, 1973 (for short, the 'Act') for rectification of the assessment order dated 26.05.1999. For one reason or the other, the said application has not been disposed of by the assessing authority within the time prescribed under the provisions of the Act. It was only in the year 2005, the Assessing Authority rejected the applica....

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....est. 5. The High Court, in its judgment and order observed that the respondent-herein had filed an application for rectification of the order of assessment passed for the assessment year 1995-1996 within the time prescribed under the Act. It was the bounden duty of the assessing authority to have considered the said application within a reasonable time and the assessing authority could not have r....