Himachal Pradesh High Court
M/S John Raymond Bright vs The Additional Excise And Taxation ... on 20 March, 2018
Bench: Sanjay Karol, Ajay Mohan Goel
1 HIGH COURT OF HIMACHAL PRADESH, SHIMLA STR No. 8 of 2009 .
Date of decision: 20th March, 2018 M/s John Raymond Bright.
Applicant/ Petitioner Versus The Additional Excise and Taxation Commissioner & anr.
Respondents ______________________________________________________ Coram:
The Hon'ble Mr. Justice Sanjay Karol, Acting Chief Justice The Hon'ble Mr. Justice Ajay Mohan Goel, Judge Whether approved for reporting1 :
For the Applicant: Mr. Goverdhan Sharma, Advocate For the Respondents: Mr. Ajay Vaidya, Senior Additional Advocate General.
______________________________________________________ Per Sanjay Karol, A.C.J. (Oral) Appeal came to be admitted on the following substantial question of law :-
"Whether an officer raiding premises alongwith ETOs and ETIs can re-assess or assess the dealer" ? We find it to be no longer res integra for the same stood considered and decided by a co-ordinate Bench of this Court vide judgment dated 24 th 1 Whether Reporters of local newspaper are permitted to see the judgment ?::: Downloaded on - 27/03/2018 23:02:12 :::HCHP 2
April, 2007, passed in CWP No. 178 of 2001, titled as M/s Manali .
Resorts Vs. State of Himachal Pradesh and others, wherein the Bench, after holding that a member of the raiding party cannot be an adjudicator, quashed the order of assessment as also remanded the matter back for adjudication afresh by another competent officer.
2. Under these circumstances, we answer the question in the negative and remand the matter back by quashing the order, dated 12 th March, 2001, passed by the Assessing Authority, Shimla, order dated 30th January, 2001, passed by Additional Excise & Taxation Commissioner (SZ)-cum-First Appellate Authority, Shimla, as affirmed by order dated 14th March, 2007, passed by Financial Commissioner (Appeals), Himachal Pradesh in Appeal No. 18/2002, titled as M/s John Raymond Bright Vs. The Additional Excise & Taxation Commissioner (S.Z.)-cum-First Appellate Authority, Shimla and another, with a further direction that the matter shall be adjudicated afresh by another authorized officer.
3. Parties undertake to appear before the concerned officer on 17th April, 2018. They further undertake to fully co-operate.
::: Downloaded on - 27/03/2018 23:02:12 :::HCHP 34. Let the adjudicatory process be completed and concluded .
within a period of two months thereafter.
5. Appeal stands disposed of, so also pending applications, if any.
( Sanjay Karol ),
Acting Chief Justice
20th March, 2018(K)
r to ( Ajay Mohan Goel ),
Judge
::: Downloaded on - 27/03/2018 23:02:12 :::HCHP