Asstt. Commnr. Taxes Officer, Bharatpur v. Kanta Prasad Sharma

CIVIL APPEAL NO.15 OF 2010 (Arising out of S.L.P. (C) No.8253 of 2008)
Dated of decision: JANUARY 05, 2010

Bench: JJ. S.H. KAPADIA & AFTAB ALAM

Order:

Leave granted.

None appears for the respondent, though served.

The impugned order has been passed without considering the two judgments of this Court in the cases of Guljag Industries vs. Commercial Taxes Officer, reported in 2007 (7) S.C.C.269 and Assistant Commercial Taxes Officer vs. 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 judgments of this Court.

The civil appeal, accordingly, stands disposed of.