- (1.) IN this application, the petitioner has challenged the exparte order dated 13.6.2007 passed by the Deputy Commissioner, Commercial Taxes, Dumka Circle, Dumka, exercising appellate powers under the Bihar Finance Act. It appears that against the two separate orders passed by the assessing officer for the financial year 2002 -03, the petitioner preferred an appeal before the Deputy Commissioner, Commercial Taxes (Appeals) in which the order impugned in this application has been passed.
(2.) MR . Poddar, learned counsel for the petitioner, has assailed the impugned order on the ground of violation of the principles of natural justice. Learned counsel submits that without giving the petitioner an opportunity of hearing, the appellate authority not only affirmed the order of the assessing officer, but also remitted the matter with direction to the assessing officer to initiate penalty proceedings and prosecution under the said Act. Mr. Modi, learned counsel appearing on behalf of the State submitted that there is as statutory provision for revision in the Finance Act and therefore this Court should not entertain this writ application.
(3.) WE have perused the impugned order passed by the appellate authority. From, perusal of the impugned order, it appears that on 10.1.2007, the memorandum of appeal was filed by the appellant. On 17.1.2007 the appellate authority directed for listing of the appeal after notice to the appellant and fixed the appeal for orders on 29.1.2007. Thereafter, on 28.2.2007 and 30.3.2007, it reveals that final order could not be passed as the appellate authority was otherwise busy and it passed the final order on 13.6.2007.;