Assistant Commercial Taxes Officer, Bharatpur v. Kanta Prasad Sharma (SC)
BS547556
SUPREME COURT OF INDIA
Before:- S.H. Kapadia and Aftab Alam, JJ.
Civil Appeal No. 15 of 2010 (Arising out of SLP (C) No. 8253 of 2008). D/d.
5.1.2010.
Assistant Commercial Taxes Officer, Bharatpur - Appellant
Versus
Kanta Prasad Sharma - Respondent
Sales Tax and VAT - Penalty - Impugned order passed without considering the judgements of Supreme Court - Impugned order set aside and the matter is remitted to the High Court for de novo consideration in the light of the afore-stated judgements of this Court.
[Para ]
Cases Referred :-
Assistant Commercial Taxes Officer v. Bajaj Electricals Limited, 2009 (1) S.C.C. 308.
Guljag Industries v. Commercial Taxes Officer, 2007 (7) S.C.C.269.
ORDER
S.H. Kapadia and Aftab Alam, JJ. - Leave granted.
None appears for the respondent, though served.
2. The impugned order has been passed without considering the two judgements of this Court in the cases of Guljag Industries v. Commercial Taxes Officer, reported in 2007 (7) S.C.C.269 and Assistant Commercial Taxes Officer v. Bajaj Electricals Limited, reported in 2009 (1) S.C.C. 308. In the circumstances, impugned order is set aside and the matter is remitted to the High Court for de novo consideration in the light of the afore-stated judgements of this Court.
3. The civil appeal, accordingly, stands disposed of.
.