M.K.VINAYAGAM,J. - (1.) 5.11.2006: Petitioner has challenged the reassessment order passed in Case No. 491 of 2005 -06 (Annexure -12) under the provisions of the Central Sales Tax Act (C.S.T. for short) relating to the period 1993 -94 passed by the Deputy Commissioner of Commercial Taxes (respondent No. 5) and also the order dated 19.7.2006 (Annexure -14) passed by the Joint Commissioner of Commercial Taxes (Appeal) (respondent No. 4) dismissing the appeal against the aforesaid order -Annexure 12.
(2.) DR . Debi Pal appearing for the petitioner submitted that a concluded assessment order passed in 2001 under the C.S.T. has been reopened and reassessment order has been passed without serving a valid notice under Section 19 of the Bihar Finance Act and, as such, the impugned orders are without jurisdiction. On the other hand, Mr. Jhunjhunwala, appearing for the respondents, submitted that the impugned orders were passed after serving notice on the petitioner pursuant to and for giving effect to the order of remand passed by the appellate authority on 23.12.2004 (Annexure -7).
(3.) IN view of the submissions made by Dr. Pal, the main question involved in this writ petition is whether the impugned orders are liable to be set aside for want of valid notice?;