2020 (10) TMI 861

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....was passed by respondent No.2 long back on 16.03.2016 has invoked the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India against order of sale notices, which have been issued on 26.08.2020, wherein date of sale has been specified as 12.10.2020. Learned counsel for the petitioner has assailed the sale notices primarily on the ground that the petitioner has filed a recall petition for recall/review of an order dated 19.10.2016 passed in W.P.No.31946 of 2016. It was submitted by learned counsel for the petitioner that the petitioner earlier had filed writ petition vide W.P.No.31946 of 2016 against assessment order dated 31.07.2016 passed by respondent No.2-Deputy Commercial Tax Officer. The said assessme....

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....lf. In the meanwhile, the respondents proceeded with the matter and finally sale notices were issued, which have been assailed in the present writ petition. A plea has been taken that unless recall petition is disposed of, this Court may stay the sale proceeding. Sri Y.N.Vivekananda, learned Government Pleader for Commercial Taxes appearing for the respondents, has vehemently opposed the prayer of the writ petition and submits that the writ petition has been filed only with a view to stall the sale proceeding, which has come to that stage after following all other formalities. According to learned Government Pleader, the plea of learned counsel for the petitioner that the petitioner's recall petition is pending appears to be not su....

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....the petitioner was asked to pay Rs. 1,28,84,045/- within 30 days. In view of statutory provision under the VAT Act against assessment order, there was no reason for directly approaching this Court instead of availing statutory remedy. Even then the petitioner chose to file a writ petition vide W.P.No.31946 of 2016. When the writ petition was taken up before a Division Bench of this Court, learned counsel for the petitioner sought permission to withdraw the writ petition and as such, the writ petition stood dismissed as withdrawn on 19.10.2016. The said order was passed on 19.10.2016 and now a plea is taken by learned counsel for the petitioner that the petitioner filed a recall petition regarding recalling of the order dated 19.10.2016. Of ....