1990 (7) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7. The Commissioner by means of his order dt. 29th Jan., 1987 directed the WTO to levy additional WT on the lands owned by the appellant and "situated within 8 kilometres from the outer limits of the municipal jurisdiction". The appellant in this appeal has moved two effective grounds and the first of these is reproduced as under: "I. (I) the CIT, Gujarat III, Ahmedabad erred in passing order u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the Tribunal on 2nd May, 1981 restoring the matter back to the file of the Commissioner for passing a de novo order. The submission thereafter was that in the earlier proceedings before the Commissioner and the Tribunal the only points which were involved were the valuation of the land and the exemption under s. 5(1)(iva) consequent to the determination whether the land was agricultural or othe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vite our attention to the fact that in para-2 of the show-cause notice dt. 22nd March, 1980 issued in respect of the original proceedings the Commissioner did mention the question of additional WT but hastened to add that the same was thereafter not taken up at any stage and the subsequent order passed by him related to the valuation and the determination of the nature of the land. The learned D.R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "For the reasons stated above, I am satisfied that the orders of the assessment for the two years namely, asst. yrs. 1975-76 and 1976-77 are erroneous and prejudicial to the interest of Revenue. I, therefore, set aside the assessments for the two years with a direction to the WTO to make fresh assessments according to law after determining the value of the property as on the valuation date rele....